Chapter 1 State Tax Officials
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>>>>>>> origin/main
44-1-1.
Tax administrator — Appointment.
There shall be a tax administrator within the department of revenue appointed by the director of revenue with the approval of the governor.
<<<<<<< HEADHistory of Section. P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1 ; P.L. 2006, ch. 246, art. 38, § 10.
=======History of Section.
P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1 ; P.L. 2006, ch. 246, art. 38, § 10.
Cross References.
Applicability of chapter to department of labor and training, § 28-42-50 .
Comparative Legislation.
State division and officials:
Conn. Gen. Stat., § 12-1 et seq.
Mass. Ann. Laws ch. 14, § 1 et seq.; ch. 58, § 1 et seq.
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>>>>>>> origin/main
44-1-2.
Powers and duties of tax administrator.
The tax administrator is required:
- To assess and collect all taxes previously assessed by the division of state taxation in the department of revenue and regulation, including the franchise tax on domestic corporations, corporate excess tax, tax upon gross earnings of public service corporations, tax upon interest bearing deposits in national banks, the inheritance tax, tax on gasoline and motor fuels, and tax on the manufacture of alcoholic beverages;
- To assess and collect the taxes upon banks and insurance companies previously administered by the division of banking and insurance in the department of revenue and regulation, including the tax on foreign and domestic insurance companies, tax on foreign building and loan associations, deposit tax on savings banks, and deposit tax on trust companies;
- To assess and collect the tax on pari-mutuel or auction mutuel betting, previously administered by the division of horse racing in the department of revenue and regulation;
- [Deleted by P.L. 2006, ch. 246, art. 38, § 10];
- To assess and collect the monthly surcharges that are collected by telecommunication services providers pursuant to § 39-21.1-14 and are remitted to the division of taxation;
- To audit, assess, and collect all unclaimed intangible and tangible property pursuant to chapter 21.1 of title 33;
- To provide to the department of labor and training any state tax information, state records, or state documents they or the requesting agency certify as necessary to assist the agency in efforts to investigate suspected misclassification of employee status, wage and hour violations, or prevailing wage violations subject to the agency’s jurisdiction, even if deemed confidential under applicable law, provided that the confidentiality of such materials shall be maintained, to the extent required of the releasing department by any federal or state law or regulation, by all state departments to which the materials are released and no such information shall be publicly disclosed, except to the extent necessary for the requesting department or agency to adjudicate a violation of applicable law. The certification must include a representation that there is probable cause to believe that a violation has occurred. State departments sharing this information or materials may enter into written agreements via memorandums of understanding to ensure the safeguarding of such released information or materials; and
- [Expires December 31, 2021.] To preserve the Rhode Island tax base under Rhode Island law prior to the December 22, 2017, Congressional enactment of Public Law 115-97, The Tax Cuts and Jobs Act, the tax administrator, upon prior written notice to the speaker of the house, senate president, and chairpersons of the house and senate finance committees, is specifically authorized to amend tax forms and related instructions in response to any changes the Internal Revenue Service makes to its forms, regulations, and/or processing which will materially impact state revenues, to the extent that impact is measurable. Any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year and which will materially impact state revenue will be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10 . The provisions of this subsection (8) shall sunset on December 31, 2021.
History of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-2 ; P.L. 1960, ch. 52, § 19 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 68, § 1; P.L. 1986, ch. 287, art. 23, § 4; P.L. 2003, ch. 429, § 2; P.L. 2005, ch. 117, art. 15, § 1; P.L. 2006, ch. 246, art. 38, § 10; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2012, ch. 424, § 2; P.L. 2012, ch. 483, § 2; P.L. 2018, ch. 47, art. 4, § 14.
=======History of Section.
P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-2 ; P.L. 1960, ch. 52, § 19 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 68, § 1; P.L. 1986, ch. 287, art. 23, § 4; P.L. 2003, ch. 429, § 2; P.L. 2005, ch. 117, art. 15, § 1; P.L. 2006, ch. 246, art. 38, § 10; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2012, ch. 424, § 2; P.L. 2012, ch. 483, § 2; P.L. 2018, ch. 47, art. 4, § 14.
Compiler’s Notes.
P.L. 2012, ch. 424, § 2, and P.L. 2012, ch. 483, § 2 enacted identical amendments to this section.
Effective Dates.
P.L. 2018, ch. 47, art. 4, § 14, provides that the amendment to this section by that act takes effect on July 1, 2018, and the amendment shall sunset by its own terms on December 31, 2021.
Severability.
P.L. 2018, ch. 47, art. 4, § 16 provides: “If any provisions of the article or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect any other provisions or applications of this article, which can be given effect without the invalid provision or application, and to this end the provisions of this article are declared to be severable.”
Cross References.
Pari-mutuel betting tax, collection, § 41-4-8 .
NOTES TO DECISIONS
<<<<<<< HEADStanding to Seek Declaratory Judgment.
Whether decision holding that city police and firefighters’ pensions are exempt from the state personal income tax, applies by analogy to exempt all state employees, municipal employees and/or their respective beneficiaries who are recipients of pensions, annuities or retirement allowances and also certain pensions held in employees trust from the state income tax law was a question that could not serve as a proper basis for an advisory opinion; the tax administrator, however, because of the duty imposed upon him to collect all taxes due the state and as guardian of the public interest that all such taxes be collected, had standing to seek a response to the question by invoking the pertinent provisions of the Uniform Declaratory Judgments Act, § 9-30-1 et seq. In re Advisory Opinion to Governor, 483 A.2d 1078, 1984 R.I. LEXIS 625 (R.I. 1984).
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Standing to Seek Declaratory Judgment.
Whether decision holding that city police and firefighters’ pensions are exempt from the state personal income tax, applies by analogy to exempt all state employees, municipal employees and/or their respective beneficiaries who are recipients of pensions, annuities or retirement allowances and also certain pensions held in employees trust from the state income tax law was a question that could not serve as a proper basis for an advisory opinion; the tax administrator, however, because of the duty imposed upon him to collect all taxes due the state and as guardian of the public interest that all such taxes be collected, had standing to seek a response to the question by invoking the pertinent provisions of the Uniform Declaratory Judgments Act, §
9-30-1
et seq. In re Advisory Opinion to Governor, 483 A.2d 1078,
1984 R.I. LEXIS 625
(R.I. 1984).
Standing to Seek Declaratory Judgment.
Whether decision holding that city police and firefighters’ pensions are exempt from the state personal income tax, applies by analogy to exempt all state employees, municipal employees and/or their respective beneficiaries who are recipients of pensions, annuities or retirement allowances and also certain pensions held in employees trust from the state income tax law was a question that could not serve as a proper basis for an advisory opinion; the tax administrator, however, because of the duty imposed upon him to collect all taxes due the state and as guardian of the public interest that all such taxes be collected, had standing to seek a response to the question by invoking the pertinent provisions of the Uniform Declaratory Judgments Act, § 9-30-1 et seq. In re Advisory Opinion to Governor, 483 A.2d 1078, 1984 R.I. LEXIS 625 (R.I. 1984).
>>>>>>> origin/main 44-1-3. Delegation of power to collect fees.
The tax administrator has the discretionary power to authorize any agency of the state, whether regulatory or otherwise, to collect certain fees when the collection involves or includes the function of regulation or when the convenience of the general public is affected.
<<<<<<< HEADHistory of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-3 .
=======
History of Section.
P.L. 1939, ch. 660, § 70; G.L. 1956, §
44-1-3
.
History of Section.
P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-3 .
>>>>>>> origin/main 44-1-4. Rules and regulations.
The tax administrator is authorized and empowered to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state.
<<<<<<< HEADHistory of Section. G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4 .
=======History of Section.
G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4 .
Cross References.
Powers of administrator in collection of sales and use taxes, § 44-19-23 .
NOTES TO DECISIONS
<<<<<<< HEADIn General.
The tax administrator was not authorized to promulgate and enforce a rule clearly contrary to the intent of the legislature. Petrarca v. Tax Adm'r, 113 R.I. 449 , 322 A.2d 621, 1974 R.I. LEXIS 1199 (1974).
=======In General.
The tax administrator was not authorized to promulgate and enforce a rule clearly contrary to the intent of the legislature. Petrarca v. Tax Adm'r, 113 R.I. 449 , 322 A.2d 621, 1974 R.I. LEXIS 1199 (1974).
Collateral References.
Imprisonment for debt: constitutional provision against imprisonment for debt as applicable to nonpayment of tax. 48 A.L.R.3d 1324.
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44-1-5.
Repealed.
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History of Section. P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956, § 44-1-5 ; Repealed by P.L. 1965, ch. 68, § 2.
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History of Section.
P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956, §
44-1-5
; Repealed by P.L. 1965, ch. 68, § 2.
History of Section.
P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956, § 44-1-5 ; Repealed by P.L. 1965, ch. 68, § 2.
>>>>>>> origin/main 44-1-6. Additional collection powers — Nonresident contractors.
- Any person doing business with a nonresident contractor shall withhold payment of an amount of three percent (3%) of the contract price until thirty (30) days after the contractor has completed the contract and has requested the tax administrator, in writing, to audit the records for the particular project, a receipted copy of the request to be furnished to the person holding the funds. The tax administrator shall, within thirty (30) days after receipt of the request, furnish to the nonresident contractor and to the person holding the funds either a certificate of no tax due or a certificate of sales and use tax or income tax withheld, or both, due from the nonresident contractor.
- Upon receipt of a certificate of no tax due, the person holding the payment may pay the nonresident contractor. Upon receipt of a certificate of taxes due, the person may pay to the contractor out of the amount withheld the excess over the amount of taxes stated in the certificate together with the interest and penalties assessed. If the tax administrator furnishes neither certificate to both parties within thirty (30) days after receipt of a written request for the making of the audit, the person holding the payment may immediately pay the payment withheld to the nonresident contractor under the terms of the contract free from any claims of the tax administrator against either the person holding the payment or the nonresident contractor for payment of sales or use taxes or income taxes withheld, or both.
- In the event the tax administrator serves upon the contractor and the person holding the payment a certificate showing the taxes due within a thirty (30) day period, the person holding the payment shall deposit with the tax administrator the amount stated in the certificate which is not in excess of three percent (3%) of the contract price, taking a receipt for the amount, and is free from any claim of the nonresident contractor for that amount or of the tax administrator for sales and use taxes or income taxes withheld, or both, arising out of the materials, equipment, and services used in performance of the contract of the nonresident contractor on that project.
- As used in this section, “a nonresident contractor” is one who does not maintain a regular place of business in this state. “A regular place of business” means and includes any bona fide office (other than a statutory office), factory, warehouse, or other space in this state at which the taxpayer is doing business in its own name in a regular and systematic manner, and which is continuously maintained, occupied, and used by the taxpayer in carrying on its business through its regular employees regularly in attendance. A temporary office at the site of construction shall not constitute a regular place of business.
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P.L. 2006, ch. 157, § 2, and P.L. 2006, ch. 631, § 2, enacted identical amendments to this section.
This section was amended by three acts (P.L. 2006, ch. 157, § 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2) passed by the 2006 General Assembly. Since the acts are not in conflict with each other, this section is set out as amended by all three acts.
P.L. 2006, ch. 157, § 3, provides that the amendment to this section by that act takes effect upon passage [June 21, 2006] and is repealed effective August 15, 2010.
P.L. 2006, ch. 631, § 3, provides that the amendment to this section by that act takes effect upon passage [July 14, 2006] and is repealed effective August 15, 2010.
P.L. 2006, ch. 246, art. 21, § 4, provides that the amendment to this section by that act takes effect on October 1, 2006.
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Every tax, excise, or fee including any penalty, interest, or other charge payable to the tax administrator shall, from the time the tax, excise, or fee becomes due and payable, also become a debt to the state.
History of Section.
G.L. 1938, ch. 28, § 12; P.L. 1942, ch. 1239, § 2; G.L. 1956, §
44-1-8
.
G.L. 1938, ch. 28, § 12; P.L. 1942, ch. 1239, § 2; G.L. 1956, §
44-1-8
.
The tax administrator may grant a reasonable extension of time for the filing of any return, report, or statement, provided by law to be made to the tax administrator.
History of Section.
G.L. 1938, ch. 28, § 15; P.L. 1947, ch. 1875, § 1; G.L. 1956, §
44-1-9
.
G.L. 1938, ch. 28, § 15; P.L. 1947, ch. 1875, § 1; G.L. 1956, §
44-1-9
.
Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.
History of Section.
G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-1-10
; P.L. 2009, ch. 295, § 1; P.L. 2009, ch. 296, § 1.
G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-1-10
; P.L. 2009, ch. 295, § 1; P.L. 2009, ch. 296, § 1.
Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund the erroneous payment or overpayment, or the tax administrator may credit the erroneous payment or overpayment against any tax then or thereafter due, as the circumstances may warrant.
History of Section.
G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-1-11
.
Applicability.
This section requires a refund when a taxpayer has prepaid a tax and is subsequently successful in challenging the legality of that tax. Dart Indus. v. Clark, 657 A.2d 1062,
1995 R.I. LEXIS 139
(R.I. 1995).
This section does not provide for an alternative independent method of seeking a tax refund; taxpayer seeking a refund must first follow the administrative requirements of §
44-11-20
. International Packaging Corp. v. Mayer, 715 A.2d 636,
1998 R.I. LEXIS 260
(R.I. 1998).
This section requires a refund when a taxpayer has prepaid a tax and is subsequently successful in challenging the legality of that tax. Dart Indus. v. Clark, 657 A.2d 1062,
1995 R.I. LEXIS 139
(R.I. 1995).
This section does not provide for an alternative independent method of seeking a tax refund; taxpayer seeking a refund must first follow the administrative requirements of §
44-11-20
. International Packaging Corp. v. Mayer, 715 A.2d 636,
1998 R.I. LEXIS 260
(R.I. 1998).
Effect of delay in receipt or negotiation of refund check in determining right to interest under § 6611 of the Internal Revenue Code (26 USCA § 6611). 145 A.L.R. Fed. 437.
If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in §
44-19-35
or
44-30-76
and/or has failed to file tax returns for those trust funds, the tax administrator shall notify the state controller of the delinquency. The state controller, upon certification of the amount of the tax delinquency by the tax administrator, shall set-off the amount of the tax delinquency against any payment due that person or entity, and the tax administrator shall credit that amount against the tax due.
Provided, that the tax administrator may not seek set-off until time that a delinquency determination for the trust funds has been directed to the person or entity. Provided, further, that if a person or entity assessed a deficiency determination for the trust funds has requested a hearing on the assessment within the applicable statutory period, no request for set-off may be made while the matter is pending in hearing or from any appeal.
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Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.
History of Section.
G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, §
44-1-12
.
G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, §
44-1-12
.
Perjury, penalty, §
11-33-2
.
Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.
History of Section.
P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, §
44-1-13
.
Applicability.
This section, when it is looked at in conjunction with the other portions of chapter 1 of title 44, is relevant only when the challenge being made concerns a tax that may be due the state, not a municipality. Maggiacomo v. Di Vincenzo,
122 R.I. 615
, 410 A.2d 1332,
1980 R.I. LEXIS 1430
(1980).
In a suit involving consumers (yet-to-be class certified) asserting that a computer business improperly collected a tax from them on service contracts they purchased along with a new computer, the Rhode Island Superior Court had subject matter jurisdiction over the action as their claims were being asserted under the Rhode Island Deceptive Trade Practices Act,
R.I. Gen. Laws
§
6-13.1-5.2(a)
, and common-law negligence, and did not present a tax aggrievement case. As a result, the motion to dismiss filed by the intervening tax administrator for the Rhode Island Division of Taxation was denied. Long v. Dell, Inc., 984 A.2d 1074,
2009 R.I. LEXIS 141
(R.I. 2009).
This section, when it is looked at in conjunction with the other portions of chapter 1 of title 44, is relevant only when the challenge being made concerns a tax that may be due the state, not a municipality. Maggiacomo v. Di Vincenzo,
122 R.I. 615
, 410 A.2d 1332,
1980 R.I. LEXIS 1430
(1980).
In a suit involving consumers (yet-to-be class certified) asserting that a computer business improperly collected a tax from them on service contracts they purchased along with a new computer, the Rhode Island Superior Court had subject matter jurisdiction over the action as their claims were being asserted under the Rhode Island Deceptive Trade Practices Act,
R.I. Gen. Laws
§
6-13.1-5.2(a)
, and common-law negligence, and did not present a tax aggrievement case. As a result, the motion to dismiss filed by the intervening tax administrator for the Rhode Island Division of Taxation was denied. Long v. Dell, Inc., 984 A.2d 1074,
2009 R.I. LEXIS 141
(R.I. 2009).
Notwithstanding any other provision of law:
History of Section.
G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, §
44-1-14
; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7.
G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, §
44-1-14
; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7.
Validity, construction, and effect of state laws requiring public officials to protect confidentiality of income tax returns or information. 1 A.L.R.4th 959.
What are matters “related solely to the internal personnel rules and practices of an agency” exempted from disclosure under Freedom of Information Act (5 USCS § 522(b)(2)). 28 A.L.R. Fed. 645.
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The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a date not later than three (3) years prior to the date of the exercise of the authority granted by this section, except the records relating to public service corporations; provided, that the tax administrator has compiled in durable form as a part of his or her permanent records, all the essential information contained in any corporation tax returns destroyed under the provisions of this section pertaining to issued capital, dividends, value of shares returned, bonded and other indebtedness, total corporate value, corporate value in this state, basis of apportionment, exempt property, estimated value of physical property within and without this state, gross receipts, and in the case of public service corporations gross earnings returned, and in the case of banks, trust companies, and national banking associations the fair cash value of physical property and the names of shareholders whose shares are exempt from taxation.
History of Section.
P.L. 1919, ch. 1768, § 1; G.L. 1923, ch. 38, § 9; G.L. 1938, ch. 28, § 9; P.L. 1939, ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, §
44-1-15
.
P.L. 1919, ch. 1768, § 1; G.L. 1923, ch. 38, § 9; G.L. 1938, ch. 28, § 9; P.L. 1939, ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, §
44-1-15
.
History of Section.
P.L. 1912, ch. 769, § 7; P.L. 1919, ch. 1719, § 1; G.L. 1923, ch. 38, § 7; P.L. 1956, ch. 3756, §§ 1-6; P.L. 1958, ch. 161; P.L. 1962, ch. 83, § 1; Repealed by P.L. 1961, ch. 93, § 8 and P.L. 1965, ch. 68, § 2.
P.L. 1912, ch. 769, § 7; P.L. 1919, ch. 1719, § 1; G.L. 1923, ch. 38, § 7; P.L. 1956, ch. 3756, §§ 1-6; P.L. 1958, ch. 161; P.L. 1962, ch. 83, § 1; Repealed by P.L. 1961, ch. 93, § 8 and P.L. 1965, ch. 68, § 2.
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Easement, servitude, or covenant as affected by sale for taxes. 7 A.L.R.5th 187.
In any action to recover the amount of any tax assessed by the tax administrator, including interest and penalties, which the tax administrator has commenced in the superior court or which has been appealed to the superior court, the action shall, on the day to which it has been assigned for trial in the superior court by motion or agreement, take precedence for trial over all other cases on the trial calendar of the superior court for the day.
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Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other charge imposed under the provisions of any law administered by the tax administrator presents or causes to be presented a check to the tax administrator or to his or her agent or representative in payment of the tax, interest, penalty, or charge, and the check is returned as uncollectible, the tax administrator shall charge a fee of ten percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer to cover the costs of its collection, which fee is in addition to any interest and penalty charge imposed under the provisions of the law; provided, that the amount of the fee imposed is not less than ten dollars ($10.00) nor exceed one hundred dollars ($100); and provided, further, that the tax administrator shall not charge the fee unless the tax administrator or his or her agent or representative has notified the taxpayer by mail that the check was returned as uncollectible and makes demand in the notice that full payment of the amount of the check be made within ten (10) days of the date of the giving of the notice, and the taxpayer fails to make the payment within the period.
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Former §
44-1-30
concerned a report by the tax administrator to the speaker of the house of representatives.
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Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to §
39-21.1-14
or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.
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Procedure.
In a tax collection case in which two taxpayers appealed a superior court’s entry of summary judgment in favor of the Tax Administrator for the State of Rhode Island, they had not exhausted their administrative remedies. They could not simply wait to be sued for the income tax to then raise objection to the assessment or payment in the collection proceeding. Sullivan v. Reilly, 55 A.3d 207,
2012 R.I. LEXIS 106
(R.I. 2012).
In a tax collection case in which two taxpayers appealed a superior court’s entry of summary judgment in favor of the Tax Administrator for the State of Rhode Island, they had not exhausted their administrative remedies. They could not simply wait to be sued for the income tax to then raise objection to the assessment or payment in the collection proceeding. Sullivan v. Reilly, 55 A.3d 207,
2012 R.I. LEXIS 106
(R.I. 2012).
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The tax administrator may retain by written contract collection agencies licensed under Rhode Island law, or licensed under the laws of another state or the District of Columbia, for the purpose of collecting from sources outside the state of Rhode Island taxes, interest and/or penalties assessed by the tax administrator.
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If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make a jeopardy determination of the amount of tax required to be collected, including interest and penalties, if any. Said jeopardy determination shall state briefly the facts upon which it is based. The amount of the tax, interest, and/or penalties so determined shall be due and payable immediately upon the mailing by the tax administrator of the notice of that jeopardy determination. Within thirty (30) days of the date of the mailing of the notice of the jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court appealing the jeopardy determination. Within twenty (20) days after the action is commenced, the district court shall make a determination of whether or not the making of the jeopardy assessment was reasonable under the circumstances.
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For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.
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Assessors shall receive the amount of compensation that the town allows; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five percent (5%) unless they have agreed with the town for a smaller sum; which fees shall be paid out of the town treasury. In case of distraint of personal property or levy on land, the collectors shall have the same fees as sheriffs have in similar cases.
History of Section.
G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, §
44-2-1
.
G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, §
44-2-1
.
Bond of tax collectors, §
45-4-13
.
Election and qualifications, §
45-4-1
et seq.
Oaths, power to administer, §
36-2-3
.
Assessors:
Conn.
Gen. Stat., §§ 9-198, 12-121.
Mass.
Ann. Laws ch. 41, § 24 et seq.
Limitations on Compensation.
Collector who filed bond required by vote at annual meeting was limited to salary voted for at same meeting, where he made no protest, even though he had been paid commission in prior year. Wood v. School Dist.,
28 R.I. 299
, 67 A. 65,
1907 R.I. LEXIS 45
(1907).
Limitation on compensation passed at the same meeting where collector was elected was a condition on the election and was accepted by the collector qualifying. Barber v. Adams,
33 R.I. 481
, 83 A. 262,
1912 R.I. LEXIS 118
(1912).
Limitation on compensation made some time after election of collector and after he had qualified by filing bond did not bind the collector. Barber v. Adams,
37 R.I. 323
, 92 A. 757,
1915 R.I. LEXIS 11
(1915).
Collector who filed bond required by vote at annual meeting was limited to salary voted for at same meeting, where he made no protest, even though he had been paid commission in prior year. Wood v. School Dist.,
28 R.I. 299
, 67 A. 65,
1907 R.I. LEXIS 45
(1907).
Limitation on compensation passed at the same meeting where collector was elected was a condition on the election and was accepted by the collector qualifying. Barber v. Adams,
33 R.I. 481
, 83 A. 262,
1912 R.I. LEXIS 118
(1912).
Limitation on compensation made some time after election of collector and after he had qualified by filing bond did not bind the collector. Barber v. Adams,
37 R.I. 323
, 92 A. 757,
1915 R.I. LEXIS 11
(1915).
The general assembly may annually appropriate a sum as it may deem necessary, out of any money in the treasury not otherwise appropriated, to be expended under the supervision of the director of the department of revenue to defray the expenses of the meetings and the publications and other expenses of the Rhode Island tax officials’ association. The state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum appropriated, or so much of the sum as may be from time to time required, upon receipt by the controller of proper vouchers approved by the director of revenue.
History of Section.
P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-2-2
; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.
P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §
44-2-2
; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.
Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.
History of Section.
G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, §
44-2-3
.
G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, §
44-2-3
.
Personal liability of tax collector of state or its subdivision for illegal taxes collected. 14 A.L.R.2d 383.
All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.
History of Section.
G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, §
44-3-1
.
G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, §
44-3-1
.
Taxable property:
Conn.
Gen. Stat. § 12-40 et seq.
Mass.
Ann. Laws ch. 59, § 2 et seq.
Subjection of resident to tax on stock in a corporation organized under the laws of another state, notwithstanding that he is also subject to tax in such state, does not violate
<<<<<<< HEAD
R.I. Const., Art. I, Sec. 2
=======
R.I. Const., Art. I, Sec. 2
>>>>>>> origin/main
. Dyer v. Osborne,
11 R.I. 321
,
1876 R.I. LEXIS 16
(1876).
Fraternity houses used as dormitories on Rhode Island University campus and free of mortgage were not taxable as buildings and improvements but were taxable as tangible personal property of the fraternity. Powers v. Harvey,
81 R.I. 378
, 103 A.2d 551,
1954 R.I. LEXIS 97
(1954).
Chapter 4 of this title designates place and person to whom property is taxable and must be construed in reference to this chapter, which determines what property is taxable. Edwards v. Cardarelli,
65 R.I. 236
, 14 A.2d 693,
1940 R.I. LEXIS 122
(1940).
Corporations are taxable on their personal property despite the use of the word “inhabitants.” Tripp v. Merchants' Mut. Fire Ins. Co.,
12 R.I. 435
,
1879 R.I. LEXIS 48
(1879).
Intangible personal property held in trust becomes susceptible to taxation only because under the doctrine of mobilia sequuntur personam, one of the two trustees to whom it belonged was an inhabitant of this state, who was taxed, and the other one was not an inhabitant of this state, who was not taxed. Bodell v. Cote,
105 R.I. 578
, 253 A.2d 598,
1969 R.I. LEXIS 790
(1969). (See §
44-3-2.1
.)
Computer software licensed by a nonresident corporation to an instate consumer which involves an intangible service element and is not “ready-to-execute” constitutes intangible personal property and is not subject to personal property taxation. Computer Assocs. Int'l v. East Providence, 615 A.2d 467,
1992 R.I. LEXIS 195
(R.I. 1992).
Land in Scituate owned by Providence as part of its waterworks is not exempt from taxes as this section says real property is taxable “unless otherwise specially provided” and there is no implied exemption. Providence v. Hall,
49 R.I. 230
, 142 A. 156,
1928 R.I. LEXIS 43
(1928).
In view of the mandate of this section that all real property is taxable unless otherwise specially provided, an exemption cannot be implied for municipally owned property used for a nongovernmental function. City of Providence v. Killoran, 447 A.2d 369,
1982 R.I. LEXIS 924
(R.I. 1982).
A person who has left the state and become a citizen of another state before the time the tax is assessed is not liable for any tax on his personal estate. Barber v. Potter,
8 R.I. 15
,
1864 R.I. LEXIS 2
(1864).
Resident guardian of nonresident ward appointed in another state was not subject to taxation on intangibles. Edwards v. Cardarelli,
65 R.I. 236
, 14 A.2d 693,
1940 R.I. LEXIS 122
(1940).
If a tax is determined to be void, an entire rebate is appropriate, but if the tax assessment is determined to be illegal, then the excessive tax paid is subject to a remittance. Where the trial justice properly concluded that the assessments were not void, the trial justice appropriately denied the plaintiffs a rebate of the entire tax paid. Oster v. Tellier, 544 A.2d 128,
1988 R.I. LEXIS 89
(R.I. 1988).
Where the alternative relief sought by the plaintiffs is that recovery be allowed for the excess tax that was paid because not all classes of property liable to taxation were assessed at a single, uniform percentage of full and fair cash value, but the plaintiffs do not prove what portion of the tax paid constitutes an illegal or disproportionate tax, the plaintiffs are not entitled to a rebate of the entire tax. Oster v. Tellier, 544 A.2d 128,
1988 R.I. LEXIS 89
(R.I. 1988).
Property in the hands of an executor or administrator is taxable even though destined ultimately to vest in an exempt heir or legatee. Estate of Wickes v. Stein,
107 R.I. 260
, 266 A.2d 911,
1970 R.I. LEXIS 768
(1970).
Where the plaintiffs prove, not only that not all of the business tangible personal property in the city is assessed by the assessor, but that this is true also of household tangible personal property, the assessments on the business personalty of the plaintiffs are violative both of the equal protection clause of the United States Constitution, and the guarantee of
R.I. Const., art. 1, § 2
, requiring that the burdens of the state be fairly distributed among its citizens, but absent proof by the plaintiffs to demonstrate that the assessor intentionally sought to commit fraud or injury or selectively to discriminate against particular businesses, the trial justice properly may determine that the assessment is illegal rather than void. Oster v. Tellier, 544 A.2d 128,
1988 R.I. LEXIS 89
(R.I. 1988).
Availability of tax exemption to leasehold estates. 54 A.L.R.3d 402.
Books or records of title abstracts as subject to property taxes. 149 A.L.R. 1038.
Business or profession as “property” which may be taxed. 34 A.L.R. 719.
Business situs in state, taxation of intangibles of nonresidents having. 76 A.L.R. 822; 143 A.L.R. 361.
Business situs of intangibles in state other than domicil of owner as excluding tax at domicil. 79 A.L.R. 344.
Classification, as real estate or personal property, of mobile homes or trailers for purposes of state or local taxation. 7 A.L.R.4th 1016.
Construction and effect of will provisions relied on as affecting payment of real or personal property taxes or income taxes. 70 A.L.R.3d 726.
Debts due from United States under contracts other than loans, power of state to tax. 30 A.L.R. 1462.
Foreign corporation having chief place of business in the state, taxation of intangible property of. 104 A.L.R. 806.
Gambling devices, contraband, or other illegally held personal property, taxation of as violating constitutional provision for equality. 160 A.L.R. 1225.
Insurance, reserve value of policy, taxability of policyholders on. 13 A.L.R. 202; 78 A.L.R. 562.
Land acquired by taxing unit by eminent domain as subject to taxation by another taxing unit. 45 A.L.R.2d 548; 571.
Land trust certificates, validity of tax on. 100 A.L.R. 804.
Leasehold interest as real property within tax laws. 59 A.L.R. 701.
Margin, tax on stock or securities or commodities purchased on. 71 A.L.R. 1225.
Massachusetts trusts, legal nature of, for purposes of taxation. 88 A.L.R.3d 704.
Modern status of the Massachusettes or business trust. 88 A.L.R.3d 704.
Municipal property within territorial limits of another municipality as subject to taxation by the latter. 81 A.L.R. 1518; 99 A.L.R. 1143.
Navigable waters, rights in respect of, as franchise subject to taxation. 36 A.L.R. 1523.
Nursery stock as real or personal property for tax purposes. 125 A.L.R. 1415.
Perpetual lease or ground rent, taxation of land under. 55 A.L.R. 154.
Property tax, business situs of intangibles held in trust in state other than beneficiary’s domicile. 59 A.L.R.3d 837.
Property tax distinguished from other taxes. 103 A.L.R. 18.
Property taxation of computer software. 82 A.L.R.3d 606.
Public body, taxation of property owned by, but not devoted to public use. 3 A.L.R. 1439; 23 A.L.R. 248; 101 A.L.R. 787; 129 A.L.R. 480.
Real estate taxation of condominiums. 71 A.L.R.3d 952.
Requirement of full-value real property taxation assessments. 42 A.L.R.4th 676.
Royalties from patents, power of state to tax. 55 A.L.R. 931.
Separate assessment in taxation of air rights. 56 A.L.R.3d 1300.
Shares owned by a resident in a foreign corporation as subject of property tax. 43 A.L.R. 686; 48 A.L.R. 997.
Validity, construction, and effect of state statutes affording preferential property treatment to land used for agricultural purposes. 98 A.L.R.3d 916.
What property of electric, gas, water, telephone, or street railway company constitutes real property for taxation purposes. 57 A.L.R. 869.
“Personal property”, for the purposes of taxation, means all goods, chattels, and effects, wherever they may be, all ships or vessels, at home or abroad, except those that are exempt from taxation by the laws of the United States or of this state.
History of Section.
G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, §
44-3-2
; P.L. 1969, ch. 197, art. 7, § 4.
G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, §
44-3-2
; P.L. 1969, ch. 197, art. 7, § 4.
Fact that bank shares are taxed against the owner indicates that property of bank is not to be taxed to the bank under the name of capital stock or surplus capital. American Bank v. Mumford,
4 R.I. 478
,
1857 R.I. LEXIS 22
(1857). (See §
44-3-2.1
.)
Land trust certificates representing equitable interests in real estate in foreign state were not taxable as securities where holders had no control over the trustee, outside of principles of equity applicable to trust, and there was no provision for conversion into personal property except if an option to purchase was exercised by a lessee or the lessee was in default. Narragansett Mut. Fire Ins. Co. v. Burnham,
51 R.I. 371
, 154 A. 909,
1931 R.I. LEXIS 52
(1931). (See §
44-3-2.1
.)
Subjection to taxation of stock in a corporation organized under the laws of another state held by a resident taxpayer, although he is also liable for tax in the other state, does not violate
<<<<<<< HEAD
R.I. Const., Art. I, Sec. 2
=======
R.I. Const., Art. I, Sec. 2
>>>>>>> origin/main
. Dyer v. Osborne,
11 R.I. 321
,
1876 R.I. LEXIS 16
(1876). (See §
44-3-2.1
.)
Rhode Island stockholder was not exempt from tax on shares in foreign corporation doing business within the state by reason of payment by such corporation to the state of incorporation of a tax in the nature of a franchise license tax. Rhode Island Hosp. Trust Co. v. Tax Assessors,
25 R.I. 355
, 55 A. 877,
1903 R.I. LEXIS 79
(1903). (See §
44-3-2.1
.)
Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.
=======
Computer Software.
Computer software licensed by a nonresident corporation to an instate consumer which involves an intangible service element and is not “ready-to-execute” constitutes intangible personal property and is not subject to personal property taxation. Computer Assocs. Int'l v. East Providence, 615 A.2d 467,
1992 R.I. LEXIS 195
(R.I. 1992).
Computer software licensed by a nonresident corporation to an instate consumer which involves an intangible service element and is not “ready-to-execute” constitutes intangible personal property and is not subject to personal property taxation. Computer Assocs. Int'l v. East Providence, 615 A.2d 467,
1992 R.I. LEXIS 195
(R.I. 1992).
Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of title 44 on any vehicle or trailer, which is registered under chapter 3 of title 31 and taxed under chapter 34 of title 44. Any vehicle or trailer, which is not registered under chapter 3 of title 31, shall be assessed by a city or town in the same manner as other tangible personal property.
=======
A “for-profit hospital facility” includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under §
44-3-9
or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under §
44-5-2
.
History of Section.
G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, §
44-3-3
; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021.
A “for-profit hospital facility” includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under §
44-3-9
or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under §
44-5-2
.
G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, §
44-3-3
; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021.
P.L. 2011, ch. 10, § 1, and
P.L. 2011, ch. 13, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 159, § 1, and
P.L. 2013, ch. 205, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 192, § 2, and
P.L. 2013, ch. 240, § 2 enacted identical amendments to this section.
P.L. 2013, ch. 510, § 1, and
P.L. 2013, ch. 523, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 512, § 1, and
P.L. 2013, ch. 524, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 513, § 1, and
P.L. 2013, ch. 525, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 518, § 1, and
P.L. 2013, ch. 527, § 1 enacted identical amendments to this section.
This section was amended by fourteen acts ( P.L. 2013, ch. 159, § 1;
P.L. 2013, ch. 192, § 2;
P.L. 2013, ch. 205, § 1;
P.L. 2013, ch. 240, § 2;
P.L. 2013, ch. 510, § 1;
P.L. 2013, ch. 512, § 1;
P.L. 2013, ch. 513, § 1;
P.L. 2013, ch. 518, § 1;
P.L. 2013, ch. 520, § 1;
P.L. 2013, ch. 523, § 1;
P.L. 2013, ch. 524, § 1;
P.L. 2013, ch. 525, § 1;
P.L. 2013, ch. 527, § 1;
P.L. 2013, ch. 531, § 1) passed by the 2013 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all fourteen acts.
This section was amended by seven acts ( P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1) passed by the 2014 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all seven acts.
P.L. 2014, ch. 339, § 1, and P.L. 2014, ch. 542, § 1 enacted identical amendments to this section.
P.L. 2014, ch. 345, § 1, and P.L. 2014, ch. 388, § 1 enacted identical amendments to this section.
P.L. 2014, ch. 362, § 1, and P.L. 2014, ch. 379, § 1 enacted identical amendments to this section.
This section was amended by nineteen acts ( P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1) passed by the 2016 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all nineteen acts.
P.L. 2016, ch. 85, § 1, and P.L. 2016, ch. 89, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 115, § 1, and P.L. 2016, ch. 123, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 149, § 6, and P.L. 2016, ch. 163, § 6 enacted identical amendments to this section.
P.L. 2016, ch. 216, § 1, and P.L. 2016, ch. 250, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 224, § 1, and P.L. 2016, ch. 292, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 228, § 1, and P.L. 2016, ch. 283, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 245, § 1, and P.L. 2016, ch. 284, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 298, § 1, and P.L. 2016, ch. 313, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 299, § 1, and P.L. 2016, ch. 316, § 1 enacted identical amendments to this section.
This section was amended by six acts ( P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1) as passed by the 2017 General Assembly. Since the changes are not in conflict with each other, the section is set out as amended by all six acts.
P.L. 2017, ch. 44, § 1, and P.L. 2017, ch. 46, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 273, § 1, and P.L. 2017, ch. 289, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 453, § 1, and P.L. 2017, ch. 467, § 1 enacted identical amendments to this section.
This section was amended by eight acts ( P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1) as passed by the 2018 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all eight acts.
P.L. 2018, ch. 300, § 1, and P.L. 2018, ch. 332, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 307, § 1, and P.L. 2018, ch. 325, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 308, § 1, and P.L. 2018, ch. 330, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 311, § 1, and P.L. 2018, ch. 335, § 1 enacted identical amendments to this section.
P.L. 2019, ch. 159, § 1, and P.L. 2019, ch. 167, § 1 enacted identical amendments to this section.
This section was amended by four acts ( P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1) as passed by the 2020 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all four acts.
P.L. 2020, ch. 28, § 1, and P.L. 2020, ch. 35, § 1 enacted identical amendments to this section.
P.L. 2020, ch. 75, § 1, and P.L. 2020, ch. 78, § 1 enacted identical amendments to this section.
This section was amended by eight acts ( P.L. 2021, ch. 9, § 1;
P.L.
2021, ch. 12, § 1;
P.L. 2021, ch. 29, § 1;
P.L. 2021, ch. 30, § 1;
P.L. 2021, ch. 33, § 1;
P.L. 2021, ch. 34, § 1;
P.L. 2021, ch. 294, § 1;
P.L. 2021, ch. 295, § 1) as passed by the 2021 General Assembly. Since the
acts are not in conflict with each other, the section is set out as amended by all eight acts.
P.L. 2021, ch. 9, § 1, and P.L. 2021, ch. 12, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 29, § 1, and P.L. 2021, ch. 30, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 33, § 1, and P.L. 2021, ch. 34, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 294, § 1, and P.L. 2021, ch. 295, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 149, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided therein.
P.L. 2016, ch. 163, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided therein.
P.L. 2019, ch. 159, § 2, provides that the amendment to this section by that act takes effect on December 31, 2019.
P.L. 2019, ch. 159, § 2, provides that the amendment to this section by that act takes effect on December 31, 2019.
P.L. 2019, ch. 167, § 2, provides that the amendment to this section by that act takes effect on December 31, 2019.
P.L. 2016, ch. 228, § 2 provides: “This act shall take effect upon passage [July 1, 2016] and shall apply retroactively to December 31, 2015.”
P.L. 2016, ch. 283, § 2 provides: “This act shall take effect upon passage [July 1, 2016] and shall apply retroactively to December 31, 2015.”
P.L. 2021, ch. 9, § 2, provides that the amendment to this section by that act takes effect upon passage [May 6, 2021] and shall apply retroactively to December 31, 2019.
P.L. 2021, ch. 12, § 2, provides that the amendment to this section by that act takes effect upon passage [May 5, 2021] and shall apply retroactively to December 31, 2019.
=======
P.L. 2016, ch. 224, § 2 provides that the amendment to this section by that act takes effect upon passage [July 1, 2016], and shall apply to all taxes due and payable on and after July 1, 2018.
P.L. 2016, ch. 292, § 2 provides that the amendment to this section by that act takes effect upon passage [July 1, 2016], and shall apply to all taxes due and payable on and after July 1, 2018.
Bank subject to bank tax, exemption of intangibles, §
44-14-17
.
Credit union property, exemption, §
19-5-1
et seq.
Employees’ trust, exemption, §
28-17-3
.
Federal lands, exemption, §§
42-1-4
,
42-2-2
.
Housing authority property, exemption, §
45-25-28
.
Kent county water district, exemption, §
39-16-13
.
Mount Hope bridge authority assets, exemption, § 24-13-24.
Municipal employees’ retirement system benefits, §
45-21-45
.
Redevelopment, property taken for, §
45-32-40
.
Retirement system benefits, exemption, §
36-10-32
.
School exemption, termination for noncompliance with regulations, §
16-38-11
.
Turnpike and bridge authority, exemption of property, §
24-12-31
.
Utility, property exempt, §§
44-13-12
,
44-13-13
.
Utility taxed as public service corporation, exemption of securities, §
44-13-14
.
Waterworks, exemption, §
39-15-11
.
Tax exemptions granted to religious societies, organizations and their property as is common practice are not in derogation of the religious freedom clauses of state and federal constitutions. General Fin. Corp. v. Archetto,
93 R.I. 392
, 176 A.2d 73,
1961 R.I. LEXIS 123
(1961).
The exemption to taxation granted for religious kindred associations is not in derogation of art. 1, Sec. 2 of the constitution specifying all laws should be made for the good of the whole and the burdens fairly distributed among its citizens, also Sec. 16 of such article prohibiting the taking of private property for public uses without just compensation. General Fin. Corp. v. Archetto,
93 R.I. 392
, 176 A.2d 73,
1961 R.I. LEXIS 123
(1961).
Although state-owned real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with property which is leased or rented for a term of 10 or more years is to be taxed to the lessee, R.I. General Laws §
44-4-4.1(5)
excluded state property leased for purposes which were necessary to the operation of an airport; therefore, leasehold improvements by airlines under lease with Rhode Island Airport Corporation (RIAC) were tax exempt, since the lease provided that RIAC was owner of leasehold improvements, and lease did not extinguish exempt status. Delta Airlines, Inc. v. Neary, 785 A.2d 1123,
2001 R.I. LEXIS 251
(R.I. 2001).
Religious societies are not exempt from payment of assessments for the laying out of a street under a special act. Second Universalist Soc'y v. Providence,
6 R.I. 235
,
1859 R.I. LEXIS 34
(1859).
Estates used for religious or educational purposes are not exempt from assessments made for the benefits conferred by street improvements, provided the assessments do not exceed the benefits. In re College Street,
8 R.I. 474
,
1867 R.I. LEXIS 8
(1867).
Exemptions of the president and professors of Brown University do not extend to associate or assistant professors despite previous failure of officials to distinguish between grades of faculty. Weimar v. Newman,
78 R.I. 221
, 80 A.2d 887,
1951 R.I. LEXIS 61
(1951).
The exemption provided by this section does not attach to a testamentary bequest to a charitable institution until the property in question has been actually distributed to the legatee and such property, while it remains in the hands of the executor, is taxable. Estate of Wickes v. Stein,
107 R.I. 260
, 266 A.2d 911,
1970 R.I. LEXIS 768
(1970).
When the public utility commission and the superior court, in interpreting § 39-1-2(7) (now (20)), arrive at opposite determinations concerning a limited partnership’s status as a public utility, the declaratory judgment of the commission is entitled to deference and is applicable for purposes of tax exemption determinations provided by this section. Pawtucket Power Assocs. Ltd. Partnership v. Pawtucket, 622 A.2d 452,
1993 R.I. LEXIS 72
(R.I. 1993).
A foreign corporation will be adjudged on the question of exemption by the laws of this state and not by its charter and the laws of the foreign state. Society for Preservation of New Eng. Antiquities v. Tax Assessors,
62 R.I. 302
, 5 A.2d 293,
1939 R.I. LEXIS 29
(1939).
Corporation had burden of proving that it was a fraternal corporation and that its entire net income derived from exempted property was applied exclusively to charitable purposes. Knights of Columbus Bldg. Ass'n v. Gorham,
67 R.I. 423
, 24 A.2d 899,
1942 R.I. LEXIS 13
(1942).
Corporation organized under business corporation act which had neither objected to assessment nor protested against payment of taxes for fifteen years was not entitled to exemption as a fraternal corporation in absence of proof that entire net income was applied exclusively to charitable purposes. Knights of Columbus Bldg. Ass'n v. Gorham,
67 R.I. 423
, 24 A.2d 899,
1942 R.I. LEXIS 13
(1942).
Corporation organized under business corporation act, having capital stock, and whose articles of association did not restrict stockholders’ right to receive income, was not entitled to exemption as a fraternal corporation, even though its bylaws recited that purpose was to provide facilities for use of a fraternal organization. Knights of Columbus Bldg. Ass'n v. Gorham,
67 R.I. 423
, 24 A.2d 899,
1942 R.I. LEXIS 13
(1942).
The exemption of “buildings for free public schools” does not extend to realty held by a religious corporation and used as a parochial school, even though instruction is gratuitous and open to all persons. St. Joseph's Church v. Assessors of Taxes,
12 R.I. 19
,
1878 R.I. LEXIS 4
(1878).
The cash market value of U.S. government bonds over and above their par value was not taxable. Rhode Island Hosp. Trust Co. v. Armington,
21 R.I. 33
, 41 A. 570,
1898 R.I. LEXIS 7
(1898).
Paragraph (8) of this section is not applicable to historical and cultural society where special statute relating to it contains a tax exemption provision. Preservation Soc'y v. Assessor of Taxes,
104 R.I. 559
, 247 A.2d 430,
1968 R.I. LEXIS 684
(1968).
Where corporation was established to support local hospital in charitable functions, real estate owned by corporation was free from city tax assessments where it leased commercially and all income was used to support and maintain hospital. Woonsocket Hosp. v. Lagace,
113 R.I. 95
, 318 A.2d 472,
1974 R.I. LEXIS 1143
(1974).
Even though a portion of the property owned by the hospital is leased to private entities, since the rental income is deposited in the general accounts and used for operating and maintenance expenses of the hospital, the entire property is exempt from taxation by virtue of the hospital charter. Rhode Island Hosp. v. City of Providence, 693 A.2d 1040,
1997 R.I. LEXIS 146
(R.I. 1997).
Where corporation’s corporate administrative offices were used to manage both hospital and non-hospital entities, the office equipment and furniture at the corporation’s administrative offices were not held exclusively for a hospital for the sick or disabled and, accordingly, were not exempt from taxation under
R.I. Gen. Laws
§ 44-3-3(12). Lifespan Corp. v. City of Providence, 776 A.2d 1061,
2001 R.I. LEXIS 187
(R.I. 2001).
A library is not exempt as a public library if the privilege of using it is confined to the stockholders and their licensees. Providence Athenaeum v. Tripp,
9 R.I. 559
,
1870 R.I. LEXIS 23
(1870).
Railroads, although subject to strict regulation, are private corporations and not entitled to exemption. Providence & W. R.R. v. Wright,
2 R.I. 459
,
1853 R.I. LEXIS 20
(1853).
The residence of a clergyman is not exempt from taxation as a building for religious worship even though one room is so used. St. Joseph's Church v. Assessors of Taxes,
12 R.I. 19
,
1878 R.I. LEXIS 4
(1878).
The exemption provided for buildings used for religious purposes applies even though such building is also used for incidental educational purposes not interfering with the religious purposes. St. Mary's Church v. Tripp,
14 R.I. 307
,
1883 R.I. LEXIS 69
(1883).
The words “so far as the same is used exclusively” are words of extent so that unless the property is used exclusively for religious and educational purposes it is not exempt from taxation. In re Pawtucket,
24 R.I. 86
, 52 A. 679,
1902 R.I. LEXIS 21
(1902).
Property owned and used as a vacation home was not exempt on the ground that it was used solely “for the aid or support of poor friendless children” where each child paid a weekly charge and property was not used exclusively for educational purposes. Girls' Friendly Soc'y v. Stafford,
46 R.I. 29
, 124 A. 470,
1924 R.I. LEXIS 40
(1924).
Corporation was not entitled to exemption as a public charitable institution devoted exclusively to educational purposes where the words “education” or “educational” did not appear in the charter and the premises involved were not in fact used exclusively for educational purposes. Society for Preservation of New Eng. Antiquities v. Tax Assessors,
62 R.I. 302
, 5 A.2d 293,
1939 R.I. LEXIS 29
(1939).
Building used partly as a residence for teachers was not exempt as an educational building. In re Pawtucket,
24 R.I. 86
, 52 A. 679,
1902 R.I. LEXIS 21
(1902); Sisterhood of Holy Nativity v. Tax Assessors,
73 R.I. 445
, 57 A.2d 184,
1948 R.I. LEXIS 13
(1948).
Where occupancy of residences on school grounds by faculty members and their families is for the benefit of the school rather than of the occupants — is intended to serve the ends for which the school is maintained, is adapted thereto and actually accomplishes that object — it becomes in itself an exclusively educational use. Order of St. Benedict v. Gordon, 417 A.2d 881,
1980 R.I. LEXIS 1710
(R.I. 1980).
Despite the fact that a school’s dormitory complex provides residences for certain faculty members and their families, this “incidental” use of the property does not defeat its tax-exempt status, for the use is itself exclusively educational. Order of St. Benedict v. Gordon, 417 A.2d 881,
1980 R.I. LEXIS 1710
(R.I. 1980).
Building constructed by state under lease which provided that all buildings constructed by state belonged to the state was exempt from taxation. O'Reilly v. Clarke,
48 R.I. 407
, 137 A. 783,
1927 R.I. LEXIS 65
(1927).
Fraternity houses used as dormitories on Rhode Island University campus and fully paid for were not taxable as buildings and improvements but were taxable as tangible personal property of the fraternity. Powers v. Harvey,
81 R.I. 378
, 103 A.2d 551,
1954 R.I. LEXIS 97
(1954).
Property belonging to the Rhode Island Recreational Building Authority is not exempt from taxation under subsection (1) as a public instrumentality of the state. Rhode Island Recreational Bldg. Auth. v. East Greenwich Fire Dist., 505 A.2d 1139,
1986 R.I. LEXIS 414
(R.I. 1986).
Laws exempting property from taxation are to be strictly construed. Woonsocket Hosp. v. Quinn,
54 R.I. 424
, 173 A. 550,
1934 R.I. LEXIS 106
(1934); Knights of Columbus Bldg. Ass'n v. Gorham,
67 R.I. 423
, 24 A.2d 899,
1942 R.I. LEXIS 13
(1942).
In construing a section setting forth an exemption from taxation, the words used are to be given their plain meaning unless a contrary intention clearly appears; except where the language admits of ambiguity, the words of a statute cannot be interpreted or extended but must be applied literally. City of Providence v. Killoran, 447 A.2d 369,
1982 R.I. LEXIS 924
(R.I. 1982).
A right of exemption from taxation cannot be claimed merely because of the failure to tax property for a long period. City of Providence v. Killoran, 447 A.2d 369,
1982 R.I. LEXIS 924
(R.I. 1982).
If doubt or ambiguity exists in a statute granting a tax exemption, such doubt must be resolved in favor of taxation. City of Providence v. Killoran, 447 A.2d 369,
1982 R.I. LEXIS 924
(R.I. 1982).
Rhode Island Legislature does not intend renewable energy systems to be exempt only if the various cities and towns enact ordinances; moreover, such an interpretation would cause an inconsistency with the statute that defines “manufacturer” because it expressly creates an exception for public utilities and certain non-regulated power producers. DePasquale v. Cwiek, 129 A.3d 72,
2016 R.I. LEXIS 5
(R.I. 2016).
Wind turbine was not subject to taxation because the manufacturing equipment exemption applied; an exception to the exemption did not apply here based on a sale of electricity from the turbine to a National Grid. Rather, the exception excluded from the exemption only those nonregulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997. DePasquale v. Cwiek, 129 A.3d 72,
2016 R.I. LEXIS 5
(R.I. 2016).
Acceptance of dedicated street, necessity of, to relieve it from taxation. 5 A.L.R. 1537.
Allowability of federal tax benefits to a private, racially segregated school or college. 7 A.L.R. Fed. 548.
Athletic fields, or property used for social or recreational purposes, exemption of. 143 A.L.R. 274.
Availability of tax exemption to property held on lease from exempt owner. 54 A.L.R.3d 402.
Bond or warrant of governmental subdivision as subject of taxation or exemption. 26 A.L.R. 547; 44 A.L.R. 510.
Boy Scout or Girl Scout organization, exemption of property of. 116 A.L.R. 378.
Cemetery, exemption as affected by use to which property is put or for which it is intended. 168 A.L.R. 285.
Chamber of commerce, exemption of. 152 A.L.R. 181.
Charitable organizations, exemption from taxation. 34 A.L.R. 634; 62 A.L.R. 328; 108 A.L.R. 284.
Common or public school entitled to exemption from taxation, what constitutes. 113 A.L.R. 715.
Consent to state taxation of federal property or instrumentalities as affecting exemption thereof under provision of state enabling act, constitution or statute. 168 A.L.R. 547.
Constitutional exemption from taxation as subject to legislative regulation respecting conditions of its assertion. 4 A.L.R.2d 744.
Conveyance, effect on exemption of real estate from taxation of reservation of option or conditions in, which may operate to defeat or extinguish title of exempt grantee. 98 A.L.R. 1372.
Cooperation or compact between states as to mutual tax exemptions. 134 A.L.R. 1417; 1423.
Declaratory judgment on question of exemption. 132 A.L.R. 1142; 11 A.L.R.2d 359.
Equitable title under executory contract for purchase of real property as sustaining exemption from taxation. 156 A.L.R. 1301.
Executory contract with exempt vendor, tax on property held under. 166 A.L.R. 595.
Extent of area within tax exemption extended to property used for educational, religious, or charitable purposes. 134 A.L.R. 1176.
Failure to claim exemption or delay in claiming exemption for past years, tax exemption as affected by. 115 A.L.R. 1484.
Fraternal or relief association, exemption of property of. 22 A.L.R. 907; 83 A.L.R. 773.
Fraternity house or dormitory of college, exemption of. 66 A.L.R.2d 904.
Government securities or property, state power to free from taxation, as affected by constitutional enumeration of subjects of tax exemption. 9 A.L.R. 436.
Hospital as within tax exemption provision not specifically naming hospitals. 144 A.L.R. 1483.
Labor organization, exemption of property from taxation. 23 A.L.R. 813; 172 A.L.R. 1070.
Lessee’s use of property for tax-exempt purposes as affecting exemption. 55 A.L.R.3d 422.
Municipally owned or operated stadium, auditorium, and similar property, exemption from taxation. 16 A.L.R.2d 1376.
Nursing homes as exempt from property taxation. 34 A.L.R.5th 529.
Particular educational, religious, or charitable institution, constitutionality of exemption of, from taxation. 2 A.L.R. 471.
Qualification of health care entities for federal tax exemption as charitable organization under 26 USCS § 501(c)(3). 134 A.L.R. Fed. 395.
Religious body or society, tax exemption, construction. 17 A.L.R. 1027; 168 A.L.R. 1222.
Religious, educational, charitable, or hospital organizations, recreational facilities and living quarters for personnel as within contemplation of tax exemptions extended to property of. 55 A.L.R.3d 349.
Religious, educational, or charitable body, publication or sale of literature, use of property or income for, as affecting tax exemption of. 154 A.L.R. 895.
Religious or charitable body, property which it has no right to hold, exemption of. 27 A.L.R. 1047.
Religious or charitable purpose, prospective use of property for as affecting exemption from taxation. 54 A.L.R.3d 9.
Remission, release or compromise of tax as an invalid exemption from taxation. 99 A.L.R. 1068; 28 A.L.R.2d 1425.
Sunday school association, exemption from taxation. 17 A.L.R. 1046; 168 A.L.R. 1222.
Time of acquisition of title by party entitled to exemption, tax exemption of real property as affected by. 54 A.L.R.2d 996.
Trust, extension of tax exemption to property held upon, by a charitable religious or similar body generally within benefits of exemption. 138 A.L.R. 116.
When is property owned by state or local governmental body put to public use so as to be eligible for property tax exemption. 114 A.L.R.5th 561.
Y.M.C.A. or Y.W.C.A., exemption from taxation. 17 A.L.R. 1047; 34 A.L.R. 1067; 81 A.L.R. 1453; 168 A.L.R. 1222.
A “for-profit hospital facility” includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under §
44-3-9
or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under §
44-5-2
.
History of Section.
G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, §
44-3-3
; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021; P.L. 2021, ch. 317, § 1, effective January 1, 2022; P.L. 2021, ch. 318, § 1, effective January 1, 2022.
A “for-profit hospital facility” includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under §
44-3-9
or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under §
44-5-2
.
G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, §
44-3-3
; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021; P.L. 2021, ch. 317, § 1, effective January 1, 2022; P.L. 2021, ch. 318, § 1, effective January 1, 2022.
This section was amended by seven acts ( P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1) passed by the 2014 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all seven acts.
P.L. 2014, ch. 339, § 1, and P.L. 2014, ch. 542, § 1 enacted identical amendments to this section.
P.L. 2014, ch. 345, § 1, and P.L. 2014, ch. 388, § 1 enacted identical amendments to this section.
P.L. 2014, ch. 362, § 1, and P.L. 2014, ch. 379, § 1 enacted identical amendments to this section.
This section was amended by nineteen acts ( P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1) passed by the 2016 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all nineteen acts.
P.L. 2016, ch. 85, § 1, and P.L. 2016, ch. 89, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 115, § 1, and P.L. 2016, ch. 123, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 149, § 6, and P.L. 2016, ch. 163, § 6 enacted identical amendments to this section.
P.L. 2016, ch. 216, § 1, and P.L. 2016, ch. 250, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 224, § 1, and P.L. 2016, ch. 292, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 228, § 1, and P.L. 2016, ch. 283, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 245, § 1, and P.L. 2016, ch. 284, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 298, § 1, and P.L. 2016, ch. 313, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 299, § 1, and P.L. 2016, ch. 316, § 1 enacted identical amendments to this section.
This section was amended by six acts ( P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1) as passed by the 2017 General Assembly. Since the changes are not in conflict with each other, the section is set out as amended by all six acts.
P.L. 2017, ch. 44, § 1, and P.L. 2017, ch. 46, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 273, § 1, and P.L. 2017, ch. 289, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 453, § 1, and P.L. 2017, ch. 467, § 1 enacted identical amendments to this section.
This section was amended by eight acts ( P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1) as passed by the 2018 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all eight acts.
P.L. 2018, ch. 300, § 1, and P.L. 2018, ch. 332, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 307, § 1, and P.L. 2018, ch. 325, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 308, § 1, and P.L. 2018, ch. 330, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 311, § 1, and P.L. 2018, ch. 335, § 1 enacted identical amendments to this section.
P.L. 2019, ch. 159, § 1, and P.L. 2019, ch. 167, § 1 enacted identical amendments to this section.
This section was amended by four acts ( P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1) as passed by the 2020 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all four acts.
P.L. 2020, ch. 28, § 1, and P.L. 2020, ch. 35, § 1 enacted identical amendments to this section.
P.L. 2020, ch. 75, § 1, and P.L. 2020, ch. 78, § 1 enacted identical amendments to this section.
This section was amended by ten acts ( P.L. 2021, ch. 9, § 1; P.L. 2021, ch. 12, § 1; P.L. 2021, ch. 29, § 1; P.L. 2021, ch. 30, § 1; P.L. 2021, ch. 33, § 1; P.L. 2021, ch. 34, § 1; P.L. 2021, ch. 294, § 1; P.L. 2021, ch. 295, § 1; P.L. 2021, ch. 317, § 1; P.L. 2021, ch. 318, § 1) as passed by the 2021 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all ten acts.
P.L. 2021, ch. 9, § 1, and P.L. 2021, ch. 12, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 29, § 1, and P.L. 2021, ch. 30, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 33, § 1, and P.L. 2021, ch. 34, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 294, § 1, and P.L. 2021, ch. 295, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 317, § 1, and
P.L. 2021, ch. 318, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 317, § 2, provides that the amendment to this section by that act takes effect on January 1, 2022.
P.L. 2021, ch. 318, § 2, provides that the amendment to this section by that act takes effect on January 1, 2022.
P.L. 2016, ch. 149, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided therein.
P.L. 2016, ch. 163, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided therein.
P.L. 2019, ch. 167, § 2, provides that the amendment to this section by that act takes effect on December 31, 2019.
P.L. 2016, ch. 228, § 2 provides: “This act shall take effect upon passage [July 1, 2016] and shall apply retroactively to December 31, 2015.”
P.L. 2016, ch. 283, § 2 provides: “This act shall take effect upon passage [July 1, 2016] and shall apply retroactively to December 31, 2015.”
P.L. 2021, ch. 9, § 2, provides that the amendment to this section by that act takes effect upon passage [May 6, 2021] and shall apply retroactively to December 31, 2019.
P.L. 2021, ch. 12, § 2, provides that the amendment to this section by that act takes effect upon passage [May 5, 2021] and shall apply retroactively to December 31, 2019.
=======
P.L. 2016, ch. 224, § 2 provides that the amendment to this section by that act takes effect upon passage [July 1, 2016], and shall apply to all taxes due and payable on and after July 1, 2018.
P.L. 2016, ch. 292, § 2 provides that the amendment to this section by that act takes effect upon passage [July 1, 2016], and shall apply to all taxes due and payable on and after July 1, 2018.
Rhode Island Legislature does not intend renewable energy systems to be exempt only if the various cities and towns enact ordinances; moreover, such an interpretation would cause an inconsistency with the statute that defines “manufacturer” because it expressly creates an exception for public utilities and certain non-regulated power producers. DePasquale v. Cwiek, 129 A.3d 72,
2016 R.I. LEXIS 5
(R.I. 2016).
Wind turbine was not subject to taxation because the manufacturing equipment exemption applied; an exception to the exemption did not apply here based on a sale of electricity from the turbine to a National Grid. Rather, the exception excluded from the exemption only those nonregulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997. DePasquale v. Cwiek, 129 A.3d 72,
2016 R.I. LEXIS 5
(R.I. 2016).
=======
(x)
[As amended by P.L. 2015, ch. 179, § 1 ].
Smithfield
, where the exemption is four thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);
Warren, where its town council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war who is determined by the Veterans’ Administration of the United States of America to be partially disabled through a service-connected disability and who presents to the assessors a certificate that he or she is partially disabled, which certificate remains effectual so long as the partial disability continues. Provided, however, that the
Barrington
town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000);
Warwick
city council may, by ordinance, exempt real property of each of the above-named persons and to any person who served in any capacity in the military or naval service during the period of time of the Persian Gulf conflict, whether or not the person served in the geographical location of the conflict, in the amount of four thousand dollars ($4,000).
(x)
[As amended by P.L. 2015, ch. 179, § 1 ].
Smithfield
, where the exemption is four thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);
Warren, where its town council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war who is determined by the Veterans’ Administration of the United States of America to be partially disabled through a service-connected disability and who presents to the assessors a certificate that he or she is partially disabled, which certificate remains effectual so long as the partial disability continues. Provided, however, that the
Barrington
town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000);
Warwick
city council may, by ordinance, exempt real property of each of the above-named persons and to any person who served in any capacity in the military or naval service during the period of time of the Persian Gulf conflict, whether or not the person served in the geographical location of the conflict, in the amount of four thousand dollars ($4,000).
=======
P.L. 2010, ch. 199, § 1, and
P.L. 2010, ch. 241, § 1, enacted identical amendments to this section.
P.L. 2013, ch. 161, § 1, and
P.L. 2013, ch. 207, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 259, § 1, and
P.L. 2013, ch. 348, § 1 enacted identical amendments to this section.
This section was amended by four acts ( P.L. 2013, ch. 161, § 1;
P.L. 2013, ch. 207, § 1;
P.L. 2013, ch. 259, § 1;
P.L. 2013, ch. 348, § 1 ) passed by the 2013 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all four acts.
P.L. 2014, ch. 225, § 1, and
P.L. 2014, ch. 330, § 1 enacted identical amendments to this section.
P.L. 2015, ch. 168, § 1, and
P.L. 2015, ch. 179, § 1 both amended this section. Since the amendments are in conflict, subsection (a)(1)(x) is set out twice as amended by each act.
This section was amended by six acts ( P.L. 2016, ch. 238, § 1;
P.L. 2016, ch. 248, § 1;
P.L. 2016, ch. 268, § 1;
P.L. 2016, ch. 279, § 1;
P.L. 2016, ch. 312, § 1;
P.L. 2016, ch. 320, § 1) passed by the 2016 General Assembly.
P.L. 2016, ch. 238, § 1 and
P.L. 2016, ch. 268, § 1 both amended this section concerning Charlestown, and those amendments are set out as (a)(1)(xviii) and (a)(1)(xix), respectively. Since the remaining changes are not in conflict with each other, the section is set out as amended by all six acts.
P.L. 2016, ch. 248, § 1, and
P.L. 2016, ch. 279, § 1 enacted identical amendments to this section.
This section was amended by five acts ( P.L. 2017, ch. 75, § 1;
P.L. 2017, ch. 99, § 1;
P.L. 2017, ch. 183, § 1;
P.L. 2017, ch. 457, § 1;
P.L. 2017, ch. 472, § 1) as passed by the 2017 General Assembly. Since the changes are not in conflict with each other, this section is set out as amended by all five acts.
P.L. 2017, ch. 75, § 1, and
P.L. 2017, ch. 99, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 457, § 1, and
P.L. 2017, ch. 472, § 1 enacted identical amendments to this section.
This section was amended by six acts ( P.L. 2018, ch. 48, § 1;
P.L. 2018, ch. 53, § 1;
P.L. 2018, ch. 65, § 1;
P.L. 2018, ch. 68, § 1;
P.L. 2018, ch. 185, § 1;
P.L. 2018, ch. 200, § 1) as passed by the 2018 General Assembly. Since the changes are not in conflict with each other, the section is set out as amended by all six acts.
P.L. 2018, ch. 48, § 1, and
P.L. 2018, ch. 53, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 65, § 1, and
P.L. 2018, ch. 68, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 185, § 1, and
P.L. 2018, ch. 209, § 1 enacted identical amendments to this section.
P.L. 2019, ch. 158, § 1, and
P.L. 2019, ch. 165, § 1 enacted identical amendments to this section.
P.L. 2021, ch. 408, § 1, and
P.L. 2021, ch. 409, § 1 enacted identical amendments to this section.
Former §
44-3-4
, (G.L. 1896, ch. 44, § 6; P.L. 1908, ch. 1566, § 1; G.L. 1909, ch. 56, § 6; P.L. 1909, ch. 392, § 1; G.L. 1923, ch. 58, § 6; P.L. 1927, ch. 1025, § 1; P.L. 1928, ch. 1227, § 1; P.L. 1930, ch. 1560, § 1; P.L. 1932, ch. 1867, § 1; G.L. 1938, ch. 29, § 6; P.L. 1944, ch. 1531, § 1; P.L. 1947, ch. 1921, § 1; P.L. 1949, ch. 2383, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956,
§
44-3-4
; P.L. 1969, ch. 78, § 1; P.L. 1969, ch. 197, art. 7, § 5; P.L. 1970, ch. 274, § 1; P.L. 1972, ch. 153, § 1; P.L. 1980, ch. 347, § 1; P.L. 1981, ch. 47, § 1; P.L. 1982, ch. 11, § 1; P.L. 1982, ch. 58, § 1; P.L. 1982, ch. 250, § 1; P.L. 1983, ch. 84, § 1; P.L. 1983, ch. 110, § 1; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 39, § 1; P.L. 1984, ch. 112, § 1; P.L. 1984, ch. 185, § 1; P.L. 1984, ch. 274, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 342, § 1; P.L. 1984, ch. 358, § 1; P.L. 1984, ch. 404, § 1; P.L. 1985, ch. 24, § 1; P.L. 1985, ch. 135, § 1; P.L. 1986, ch. 19, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 74, § 1; P.L. 1986, ch. 82, § 1; P.L. 1986, ch. 132, § 1; P.L. 1986, ch. 155, § 1; P.L. 1986, ch. 358, § 1; P.L. 1987, ch. 143, § 1; P.L. 1987, ch. 379, § 1), concerning the same subject matter, was repealed by
P.L. 1989, ch. 542, § 91, effective July 10, 1989.
=======
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
The exemption to taxation granted to veterans is not in derogation of art. 1, Sec. 2 of the constitution specifying all laws should be made for the good of the whole and the burdens fairly distributed among its citizens, nor is it in derogation of Sec. 16 of such article prohibiting the taking of private property for public uses without just compensation. General Fin. Corp. v. Archetto,
93 R.I. 392
, 176 A.2d 73,
1961 R.I. LEXIS 123
(1961).
Exemption of war risk insurance. 55 A.L.R. 613; 73 A.L.R. 319; 81 A.L.R. 933; 104 A.L.R. 172; 112 A.L.R. 1130.
Military service as basis of exemption. 83 A.L.R. 1235.
Military service, construction and application of statutory and constitutional provisions, exempting property of persons in, or formerly in such service, from taxation. 149 A.L.R. 1485.
Soldiers’ and Sailors’ Civil Relief Act, provisions relating to taxation of property of military personnel. 32 A.L.R.2d 618.
Validity, construction and application of statutory and constitutional provisions exempting real property of persons in military service, or formerly in such service, from taxation. 7 A.L.R.7th 6.
Veterans of World War, state statutes relating to exemption from taxation of amount paid as pensions, war risk insurance, compensation, bonus, or other relief. 116 A.L.R. 1437.
=======
Former §
44-3-4.1
concerned veterans’ exemptions in Glocester.
=======
History of Section.
G.L. 1938, ch. 29, § 6; P.L. 1949, ch. 2288, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956, §
44-3-5
; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 139, § 1; P.L. 1984, ch. 342, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 358, § 1; P.L. 1985, ch. 24, § 1: P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1994, ch. 320, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 223, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2002, ch. 32, § 1; P.L. 2002, ch. 308, § 1; P.L. 2003, ch. 22, § 1; P.L. 2003, ch. 39, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 312, § 2; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
G.L. 1938, ch. 29, § 6; P.L. 1949, ch. 2288, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956, §
44-3-5
; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 139, § 1; P.L. 1984, ch. 342, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 358, § 1; P.L. 1985, ch. 24, § 1: P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1994, ch. 320, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 223, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2002, ch. 32, § 1; P.L. 2002, ch. 308, § 1; P.L. 2003, ch. 22, § 1; P.L. 2003, ch. 39, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 312, § 2; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
P.L. 2013, ch. 259, § 1, and P.L. 2013, ch. 348, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 75, § 1, and P.L. 2017, ch. 99, § 1 enacted identical amendments to this section.
This section was amended by four acts (P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1) as passed by the 2018 General Assembly. Since the changes are not in conflict with each other, the section is set out as amended by all four acts.
P.L. 2018, ch. 48, § 1, and P.L. 2018, ch. 53, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 65, § 1, and P.L. 2018, ch. 68, § 1 enacted identical amendments to this section.
=======
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
The exemption to taxation granted by this section is not in derogation of art. 1, Sec. 2 of the constitution specifying all laws should be made for the good of the whole and the burdens fairly distributed among its citizens, nor is it in derogation of Sec. 16 of such article prohibiting the taking of private property for public uses without just compensation. General Fin. Corp. v. Archetto,
93 R.I. 392
, 176 A.2d 73,
1961 R.I. LEXIS 123
(1961).
=======
(b)
The exemption granted shall be no less than the amounts allowed pursuant to §§
44-3-4
and
44-3-5
.
=======
P.L. 2018, ch. 302, § 1, and P.L. 2018, ch. 323, § 1 enacted identical versions of this section.
Notwithstanding any other provision of this chapter, real and personal property devoted to manufacturing purposes shall not be exempt from taxation except as provided by §§ 44-3-3(21) [now see § 44-3-3(20)], 44-3-3(23) [now see § 44-3-3(22)],
44-3-3.1
,
44-3-9
, and
44-5-38
.
History of Section.
G.L. 1938, ch. 29, § 2A; P.L. 1946, ch. 1781, § 1; G.L. 1956, §
44-3-6
; P.L. 1976, ch. 131, § 1; P.L. 1995, ch. 106, § 2.
G.L. 1938, ch. 29, § 2A; P.L. 1946, ch. 1781, § 1; G.L. 1956, §
44-3-6
; P.L. 1976, ch. 131, § 1; P.L. 1995, ch. 106, § 2.
The reference to § 44-3-3(21) should now be a reference to § 44-3-3(20) and reference to § 44-3-3(23) should now be a reference to § 44-3-3(22) as a result of the 2003 amendment.
History of Section.
G.L. 1938, ch. 29, § 2B; P.L. 1953, ch. 3151, § 1; G.L. 1956, §
44-3-7
; Repealed by P.L. 1969, ch. 197, art. 7, § 6.
G.L. 1938, ch. 29, § 2B; P.L. 1953, ch. 3151, § 1; G.L. 1956, §
44-3-7
; Repealed by P.L. 1969, ch. 197, art. 7, § 6.
Former §
44-3-7
concerned municipal bonds exempt from tax on intangibles.
History of Section.
G.L. 1896, ch. 44, § 3; P.L. 1908, ch. 1581, § 1; G.L. 1909, ch. 56, § 3; G.L. 1923, ch. 58, § 3; G.L. 1938, ch. 29, § 3; impl. am. P.L. 1952, ch. 2973, § 4; G.L. 1956, §
44-3-8
.
G.L. 1896, ch. 44, § 3; P.L. 1908, ch. 1581, § 1; G.L. 1909, ch. 56, § 3; G.L. 1923, ch. 58, § 3; G.L. 1938, ch. 29, § 3; impl. am. P.L. 1952, ch. 2973, § 4; G.L. 1956, §
44-3-8
.
History of Section.
G.L. 1896, ch. 44, §§ 4, 5; G.L. 1909, ch. 56, §§ 4, 5; P.L. 1916, ch. 1376, § 1; G.L. 1923, ch. 58, §§ 4, 5; G.L. 1938, ch. 29, §§ 4, 5; G.L. 1956, §
44-3-9
; P.L. 1962, ch. 135, § 1; P.L. 1965, ch. 37, § 1; P.L. 1966, ch. 53, § 1; P.L. 1994, ch. 402, § 1; P.L. 1996, ch. 257, § 1; P.L. 1996, ch. 293, § 1; P.L. 1998, ch. 106, § 1; P.L. 2006, ch. 347, § 3; P.L. 2006, ch. 466, § 3; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6.
G.L. 1896, ch. 44, §§ 4, 5; G.L. 1909, ch. 56, §§ 4, 5; P.L. 1916, ch. 1376, § 1; G.L. 1923, ch. 58, §§ 4, 5; G.L. 1938, ch. 29, §§ 4, 5; G.L. 1956, §
44-3-9
; P.L. 1962, ch. 135, § 1; P.L. 1965, ch. 37, § 1; P.L. 1966, ch. 53, § 1; P.L. 1994, ch. 402, § 1; P.L. 1996, ch. 257, § 1; P.L. 1996, ch. 293, § 1; P.L. 1998, ch. 106, § 1; P.L. 2006, ch. 347, § 3; P.L. 2006, ch. 466, § 3; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6.
For tax exemption or tax stabilization on property used in the town of Johnston, See: P.L. 1999, ch. 101, § 1.
P.L. 2016, ch. 149, § 6, and P.L. 2016, ch. 163, § 6 enacted identical amendments to this section.
P.L. 2016, ch. 149, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided
therein.
P.L. 2016, ch. 163, § 8, provides that the amendment to this section by that act takes effect upon passage [June 27, 2016], except as otherwise may be provided
therein.
Statute by which general assembly ratified acts of town council exempting property of certain corporations from taxation under authority of this section was not in violation of
<<<<<<< HEAD
R.I. Const., Art. I, Sec. 2
=======
R.I. Const., Art. I, Sec. 2
>>>>>>> origin/main
, where a majority of taxpayers had authorized such exemption and the town council had approved. Crafts v. Ray,
22 R.I. 179
, 46 A. 1043,
1900 R.I. LEXIS 74
(1900).
Period of exemption to manufacturing concern does not start to run until concern is actually located on land in the town, providing the concern acts promptly in locating in the town. Lonsdale Co. v. Taft,
34 R.I. 496
, 84 A. 795,
1912 R.I. LEXIS 74
(1912).
The theory of tax exemption to one who builds a factory is that a public benefit will accrue to the town and its inhabitants by the introduction of the business enterprise, and such exemption is not equivalent to giving a taxpayer’s money to the manufacturer. Crafts v. Ray,
22 R.I. 179
, 46 A. 1043,
1900 R.I. LEXIS 74
(1900).
Omission of property from taxation could not be justified where neither the electors nor the town council took any action pursuant to the statute. McTwiggan v. Hunter,
19 R.I. 265
, 33 A. 5,
1895 R.I. LEXIS 70
(1895).
What constitutes manufacturing and who is a manufacturer under tax laws. 17 A.L.R.3d 7.
=======
=======
=======
The town council of the town of North Smithfield may vote, at a duly noticed public meeting, to grant a partial abatement of taxes for a sum total yearly abatement in the amount of fourteen thousand three hundred dollars ($14,300), for a period of seven (7) years from the date of master plan approval for a grand total of one hundred thousand one hundred dollars ($100,100) in abatements for the real property known as “Rankin Estates” which consists of property located in the town of North Smithfield laid out and designated as assessor’s plat 14, Lots 17, 19, 20, 29, 31-34, 36, 88, 93, 106, 107, 123, 125, 128, 135, 136, 139, 140, 141, 144, 145, 147, 159, 202, 242.
=======
P.L. 2014, ch. 427, § 1, and P.L. 2014, ch. 483, § 1 enacted identical versions of this section.
=======
P.L. 2016, ch. 222, § 1, and P.L. 2016, ch. 291, § 1 enacted identical amendments to this section.
=======
=======
=======
=======
=======
P.L. 2012, ch. 409, § 1, and P.L. 2012, ch. 417, § 1 enacted identical versions of this section.
P.L. 2019, ch. 86, § 1, and P.L. 2019, ch. 87, § 1 enacted identical amendments to this section.
P.L. 2012, ch. 409, § 2 provides: “If any provision of this act, or the application thereof to the town of West Greenwich or to any person or circumstances, is deemed invalid for any reason, the remainder of this act, or the application of such provision to said town or other persons or circumstances, shall not be affected thereby and, to this end, the provisions of this act are declared to be severable.”
P.L. 2012, ch. 417, § 2 provides: “If any provision of this act, or the application thereof to the town of West Greenwich or to any person or circumstances, is deemed invalid for any reason, the remainder of this act, or the application of such provision to said town or other persons or circumstances, shall not be affected thereby and, to this end, the provisions of this act are declared to be severable.”
=======
P.L. 2016, ch. 249, § 1, and P.L. 2016, ch. 293, § 1 enacted identical versions of this section.
=======
P.L. 2016, ch. 220, § 1, and P.L. 2016, ch. 260, § 1 enacted identical versions of this section.
=======
P.L. 2021, ch. 254, § 1, and P.L. 2021, ch. 256, § 1 enacted identical versions of this section.
The city council of any city or the town council of any town may, with the approval of the tax administrator appointed pursuant to the provisions of §
44-1-1
, wholly or partially exempt from taxation for a period of not exceeding one year manufacturing or mill buildings in which manufacturing has not been carried on for at least one year immediately prior to the granting of the exemption, and, if so determined, the personal property located in the city or town, with like power to repeat the action as often as may be deemed best; provided, that the owner agrees in writing with the tax administrator that the building or buildings so exempted shall not be torn down and that the personal property, if exempted, shall not be removed from the premises during the period for which the exemption is granted; and, provided, that the owner of the building or buildings agrees in writing with the tax administrator upon a price that the owner will accept for the property so exempted during the period of the exemption.
History of Section.
P.L. 1939, ch. 694, § 1; P.L. 1940, ch. 921, § 1; G.L. 1956, §
44-3-10
.
P.L. 1939, ch. 694, § 1; P.L. 1940, ch. 921, § 1; G.L. 1956, §
44-3-10
.
The electors of the towns of South Kingstown and Narragansett, or either of the towns, qualified to vote on a proposition to impose a tax, when legally assembled, may vote to exempt, or may authorize the town council of the town to exempt, from taxation the real and personal property located within the town of any railroad corporation, the motive power of which is steam, gas, or electricity, and whose right of way and tracks lie wholly within the boundaries of this state until and unless in the fiscal year preceding the date for assessment of taxes in the town, the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than two percent (2%) of the aggregate valuation of the property of the railroad as determined by the Interstate Commerce Commission or other federal board of appraisement, or in the absence of the determination, of the total capital stock paid in and earned surplus of the railroad. Property so exempted under this section shall not during the period of exemption be liable to taxation, except and unless upon the conditions stated in this section.
History of Section.
G.L. 1909, ch. 56, §§ 8, 9; P.L. 1920, ch. 1930, § 1; G.L. 1923, ch. 58, §§ 7, 8; G.L. 1938, ch. 29, §§ 7, 8; G.L. 1956, §
44-3-11
.
G.L. 1909, ch. 56, §§ 8, 9; P.L. 1920, ch. 1930, § 1; G.L. 1923, ch. 58, §§ 7, 8; G.L. 1938, ch. 29, §§ 7, 8; G.L. 1956, §
44-3-11
.
Tiverton.
Which exemption shall be provided by town ordinance as a tax credit of three hundred dollars ($300) or greater; and
Warren.
Which exemption shall be up to forty thousand eight hundred ninety-five dollars ($40,895); and
Barrington.
Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall apply to the property in the municipality where the person resides, and if there is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city or town where he or she may own property; except for the town of Cumberland, which exemption shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and
Westerly.
Which may provide, by ordinance, an exemption on the total value of real and personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council of any city or town may, by ordinance, increase the exemption within the city or town to an amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The exemption provided for in this section, to the extent that it shall apply to any city or town, shall be applied in full to the total value of the person’s real and tangible personal property located in the city or town and shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust the exemption. This exemption shall be in addition to any other exemption provided by law except as provided in §
44-3-25
.
West Warwick.
Which exemption shall be equal to three hundred thirty-five dollars ($335).
Barrington.
Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall increase automatically each year by the same percentage as the percentage increase in the total amount of taxes levied by the city or town. The automatic increase shall not apply to cities or towns that have increased the exemption provided by subsection (a) above the minimum of six thousand dollars ($6,000), except for the town of:
Barrington.
Which exemption shall be sixteen thousand dollars ($16,000) for real property. If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date would result in a higher exemption than the exemption enacted by the city or town council, then the amount provided by the automatic increase applies.
Tiverton.
Which exemption shall be provided by town ordinance as a tax credit of three hundred dollars ($300) or greater; and
Warren.
Which exemption shall be up to forty thousand eight hundred ninety-five dollars ($40,895); and
Barrington.
Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall apply to the property in the municipality where the person resides, and if there is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city or town where he or she may own property; except for the town of Cumberland, which exemption shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and
Westerly.
Which may provide, by ordinance, an exemption on the total value of real and personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council of any city or town may, by ordinance, increase the exemption within the city or town to an amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The exemption provided for in this section, to the extent that it shall apply to any city or town, shall be applied in full to the total value of the person’s real and tangible personal property located in the city or town and shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust the exemption. This exemption shall be in addition to any other exemption provided by law except as provided in §
44-3-25
.
West Warwick.
Which exemption shall be equal to three hundred thirty-five dollars ($335).
Barrington.
Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall increase automatically each year by the same percentage as the percentage increase in the total amount of taxes levied by the city or town. The automatic increase shall not apply to cities or towns that have increased the exemption provided by subsection (a) above the minimum of six thousand dollars ($6,000), except for the town of:
Barrington.
Which exemption shall be sixteen thousand dollars ($16,000) for real property. If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date would result in a higher exemption than the exemption enacted by the city or town council, then the amount provided by the automatic increase applies.
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P.L. 2013, ch. 259, § 1, and P.L. 2013, ch. 348, § 1 enacted identical amendments to this section.
P.L. 2016, ch. 304, § 1, and P.L. 2016, ch. 324, § 1 enacted identical amendments to this section.
This section was amended by four acts (P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2017, ch. 270, § 1; P.L. 2017, ch. 359, § 1) as passed by the 2017 General Assembly. Since the acts are not in conflict with each other, the section is set out as amended by all four acts.
P.L. 2017, ch. 75, § 1, and P.L. 2017, ch. 99, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 270, § 1, and P.L. 2017, ch. 359, § 1 enacted identical amendments to this section.
This section was amended by four acts (P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1) as passed by the 2018 General Assembly. Since the changes are not in conflict with each other, the section is set out as amended by all four acts.
P.L. 2018, ch. 48, § 1, and P.L. 2018, ch. 53, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 65, § 1, and P.L. 2018, ch. 68, § 1 enacted identical amendments to this section.
=======
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
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In 2000, the compiler added subsection (j), pursuant to an amendment contained in P.L. 1982, chs. 96 and 174, which became effective when the relevant referendum was approved by the people in Lincoln on June 29, 1982.
Other laws authorizing tax relief to certain elderly or disabled persons were enacted relating to the following cities and towns:
Barrington (P.L. 1964, ch. 41; P.L. 1967, ch. 117; P.L. 1972, ch. 61; P.L. 1977, ch. 6; P.L. 1979, ch. 225, subject to local approval);
Bristol (P.L. 1964, ch. 145; P.L. 1975, ch. 36);
Burrillville (P.L. 1973, ch. 22; P.L. 1981, ch. 92; P.L. 1984, ch. 90; P.L. 2017, ch. 159; P.L. 2017, ch. 162).
Central Falls (P.L. 1973, ch. 17);
Charlestown (P.L. 1968, ch. 41, subject to referendum; P.L. 1978, ch. 8; P.L. 1978, ch. 178; P.L. 1982, ch. 37);
Coventry (P.L. 1963, ch. 204);
Cranston (P.L. 1963, ch. 184; P.L. 1972, ch. 76; P.L. 1974, ch. 64; P.L. 1977, ch. 5; P.L. 1979, ch. 92, subject to local approval);
Cumberland (P.L. 1973, ch. 188);
East Greenwich (P.L. 1966, ch. 143; P.L. 1967, ch. 45, subject to referendum; P.L. 1972, chs. 181, 182; P.L. 1977, ch. 39; P.L. 1978, ch. 84, local approval);
East Providence (P.L. 1963, ch. 188; P.L. 1973, ch. 45; P.L. 1978, ch. 9, subject to local approval);
Exeter (P.L. 1968, ch. 254; P.L. 1976, ch. 56);
Foster (P.L. 1964, ch. 33; P.L. 1974, ch. 30);
Glocester (P.L. 1975, ch. 9; P.L. 1979, ch. 45, subject to local approval);
Hopkinton (P.L. 1968, ch. 79, subject to referendum; P.L. 1974, ch. 46);
Jamestown (P.L. 1974, ch. 288);
Johnston (P.L. 1964, ch. 97);
Lincoln (P.L. 1963, ch. 174; P.L. 1964, ch. 31; P.L. 1974, ch. 102; P.L. 1982, ch. 96; P.L. 1982, ch. 174, subject to local approval);
Middletown (P.L. 1970, ch. 169);
Narragansett (P.L. 1982, ch. 115);
Newport (P.L. 1983 (s.s.), ch. 337, subject to local approval);
New Shoreham (P.L. 1978, ch. 99; P.L. 1978, ch. 171);
North Kingstown (P.L. 1964, ch. 26; P.L. 1973, ch. 278);
North Providence (P.L. 1966, ch. 163; P.L. 1974, ch. 17; P.L. 1978, ch. 11; P.L. 1986, ch. 50);
North Smithfield (P.L. 1964, ch. 73; P.L. 1974, ch. 17);
Pawtucket (P.L. 1974, ch. 38);
Portsmouth (P.L. 1974, ch. 53; P.L. 1974, ch. 103; P.L. 1978, chs. 18, 19, local approval; P.L. 1979, ch. 42, subject to local approval; P.L. 1979, ch. 44, subject to local approval; P.L. 1979, ch. 103; P.L. 1982, ch. 22, subject to local approval);
Providence (P.L. 1974, ch. 47; P.L. 1975, ch. 187; P.L. 1979, ch. 174; P.L. 1986, ch. 501);
Richmond (P.L. 1970, ch. 260; P.L. 1975, ch. 187; P.L. 1974, ch. 285; P.L. 1982, ch. 211, subject to local approval);
Scituate (P.L. 1969, ch. 19; P.L. 1979, ch. 200);
Smithfield (P.L. 1982, ch. 35; P.L. 1984, ch. 315; P.L. 1984, ch. 358; subject to local approval);
South Kingstown (P.L. 1968, ch. 144; P.L. 1973, ch. 33; P.L. 1975, ch. 47);
Tiverton (P.L. 1973, ch. 36; P.L. 1978, ch. 61, local approval);
Warren (P.L. 1964, ch. 141; P.L. 1987, ch. 219);
Warwick (P.L. 1970, ch. 310; P.L. 1977, ch. 28; P.L. 1979, ch. 4; P.L. 1986, ch. 130);
Washington lighting district (P.L. 1971, ch. 196);
Westerly (P.L. 1967, ch. 77; P.L. 1970, ch. 245; P.L. 1977, ch. 76; P.L. 1981, ch. 66; P.L. 1986, ch. 134);
West Greenwich (P.L. 1972, ch. 12; P.L. 1975, ch. 48);
West Warwick (P.L. 1965, ch. 129; P.L. 1981, ch. 47; P.L. 1987, ch. 235) (see §
44-3-13.1
);
Woonsocket (P.L. 1977, ch. 23).
P.L. 2011, ch. 161, § 1, and P.L. 2011, ch. 184, § 1 enacted identical amendments to this section.
P.L. 2013, ch. 259, § 1, and P.L. 2013, ch. 348, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 75, § 1, and P.L. 2017, ch. 99, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 65, § 1, and P.L. 2018, ch. 68, § 1 enacted identical amendments to this section.
The town council of the town of West Warwick may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in an amount up to ten thousand dollars ($10,000), and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.
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P.L. 2016, ch. 248, § 1, and P.L. 2016, ch. 279, § 1 enacted identical amendments to this section.
The town council of the town of Cumberland may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person sixty-five (65) years and over, and which exemption is in an amount not exceeding forty-seven thousand five hundred forty-four dollars ($47,544). Any elderly person is entitled to an additional exemption of ten thousand five hundred sixty-seven dollars ($10,567) if yearly total income from all sources is as follows:
History of Section.
P.L. 1985, ch. 24, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 2005, ch. 423, § 1.
Applicability.
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
P.L. 1985, ch. 24, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 2005, ch. 423, § 1.
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
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The town or city councils of any municipality of the state may, by ordinance, exempt from taxation, in whole or in part, the real property situated in that city or town which is occupied by persons or families of low or moderate income. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance, and the city or town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted in the rules and regulations regarding eligibility for exemption, as it deems necessary to promote the purposes of this section. The exemption may continue during a term of any mortgage granted by the Rhode Island housing and mortgage finance corporation on the real property, or until the time the real property is not occupied by persons of low or moderate income as their primary residence.
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P.L. 2000, ch. 391, § 2, and P.L. 2000, ch. 497, § 2, provide that the question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town entitled to vote upon the a proposition to impose a tax or for the expenditure of money, at an annual special financial town meeting or at any special or regular election held after the passage of those acts, and no other action shall be taken under the authority of this section unless a majority of the qualified electors voting on the question vote to accept it. The town clerk shall certify the results of the election to the secretary of state immediately after the election. Following the approval of this question in 2000 or any subsequent year, any ordinance passed by the town council to provide tax relief for the elderly citizens of Jamestown, in accordance with this section, shall become effective upon passage. The provisions of the section were approved by the voters in Jamestown on March 5, 2001.
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Former §
44-3-13.8
concerned the granting of tax exemptions to residents of Exeter over 65 years of age.
The town council of North Kingstown may, by ordinance, exempt from taxation the real property situated in the town which is owned and occupied by any person over the age of sixty-five (65) years, and the exemption may be in an amount up to but not in excess of thirty thousand dollars ($30,000) of valuation and only one exemption is allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are sixty-five (65) or more years of age and occupy the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption must be a resident of the town for a period of up to but not in excess of twenty (20) years prior to the date of assessment for the year for which the exemption is claimed; and the ordinance may also require that an applicant for the exemption must have owned and had title to the real estate where he or she resided during any period of residency required by the ordinance. The ordinance may also provide for a graduated schedule of increasing exemptions, the largest of which may not exceed thirty thousand dollars ($30,000) of valuation, which may be based on a graduated schedule of the number of years, up to but not in excess of twenty (20), an applicant for the exemption has resided in the town and/or owned and had title to real estate where he or she resides. The exemption provided in accordance with the provisions of this section is in addition to any other exemption to which a person may be entitled under any other law or ordinance.
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The town council of North Kingstown is authorized, by ordinance, to grant exemptions with respect to the assessed value of certain single-family residential real property situated in the town which is occupied by the owner or owners of it and which, as a consequence of a revaluation or update in accordance with §
44-5-11.6
, the assessed value of the land component (exclusive of any buildings or other improvements) of the property has increased by more than fifty percent (50%) of the assessed value of the land component of the property as of December 31 of the year immediately preceding the effective date of the revaluation or update ( hereafter referred to as the “increase”). The ordinance may provide that no exemption may be granted unless the subject property was on the tax roll as single-family residential real property for the year immediately preceding the effective date of the revaluation or update. The exemption may be a percentage up to one hundred percent (100%) of the amount by which the increase exceeds one hundred fifty percent (150%) or more of the assessed value of the land component of the property as of December 31 of the year immediately preceding the effective date of the revaluation or update ( hereafter referred to as the “exemption amount”) and only one exemption shall be allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are occupying the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption or a member of his or her immediate family, i.e. parent, spouse, child or sibling, must have owned and occupied the particular residential property for a period of up to but not in excess of five (5) years prior to the effective date of the revaluation or update and for the year for which the exemption is claimed. The ordinance may also provide that the exemption shall not be granted to any applicant whose annual household income exceeds an amount up to but not in excess of seventy-five thousand dollars ($75,000) in the year for which the exemption is claimed. For the purposes of this section, the “household income of a taxpayer” shall be deemed to include the income of his or her spouse and all other individuals residing in the taxpayer’s dwelling for more than fifty percent (50%) of the calendar year. The ordinance may require that the exemption shall not be allowed in favor of any person unless he or she shall have presented to the assessor a true and exact account of his or her ratable estate as provided for in §§
45-5-15
and
45-5-16
for the year for which the exemption is claimed, together with due evidence that he or she is entitled to the exemption. The ordinance may also provide for a graduated schedule of decreasing annual exemptions following the effective date of the revaluation or update and/or a graduated schedule of increasing exemptions which may be based on ownership and occupancy of the subject property by the applicant or a member of his or her immediate family, up to but not in excess of five (5) years. The exemption provided in accordance with the provisions of this section shall be in addition to any other exemption to which a person may be entitled under any other law or ordinance.
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P.L. 2001, ch. 48, § 3 and P.L. 2001, ch. 106, § 3 provide that this section will be voted upon by the qualified electors of North Kingstown at any special or regular election held after the passage of this act.
The town clerk will then certify the result to the secretary of state.
Any ordinance passed by the town council of Kingstown to provide tax relief pursuant to the terms of this act shall become effective upon passage and may be made retroactive to December 31, 2000.
P.L. 2001, ch. 48, § 4 and P.L. 2001, ch. 106, § 4 provide that this section shall take effect if and when the electors of the town of North Kingstown vote to accept the act and shall be retroactive to December 31, 2000.
P.L. 2001, ch. 48, § 2 and P.L. 2001, ch. 106, § 2 provide: “If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, section or part directly involved in the controversy in which such judgment shall have been rendered.”
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P.L. 2020, ch. 26, § 1, and P.L. 2020, ch. 37, § 1 enacted identical amendments to this section.
Household Income Assessment Reduction 0 — $20,000 50% $20,001 — $25,000 40% $25,001 — $30,00030% $30,001 — $35,00020% $35,001 — $40,00010% $40,001 — $52,0005%
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Household Income Assessment Reduction 0 — $20,000 50% $20,001 — $25,000 40% $25,001 — $30,00030% $30,001 — $35,00020% $35,001 — $40,00010% $40,001 — $52,0005%
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P.L. 2021, ch. 369, § 2, provides: “All acts or parts thereof inconsistent herewith are hereby repealed effective upon adoption by the Exeter Town Council of an ordinance consistent with the terms hereof.”
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The town council of the town of Foster may, by ordinance, issue a tax credit for real property situated in the town of Foster that is owned and occupied by resident owners as follows:
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P.L. 2017, ch. 287, § 1, and P.L. 2017, ch. 298, § 1 enacted identical versions of this section.
Every firm, business, corporation, or other body which is by any special or general law, or by other means, exempted from the apportionment of any tax upon its real property, shall, within ninety (90) days of the execution of a contract of sale or deed or other form of conveyance, file with the assessor of the city or town, wherein the property is situated, a notification of the conveyance.
History of Section.
G.L. 1956, §
44-3-14
; P.L. 1965, ch. 120, § 1.
G.L. 1956, §
44-3-14
; P.L. 1965, ch. 120, § 1.
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P.L. 2018, ch. 310, § 1, and P.L. 2018, ch. 329, § 1 enacted identical versions of this section.
The city or town councils of the various cities and towns may provide by ordinance for the freezing of the rate and valuation of taxes on the real and personal property located in the city or town of any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability; provided, that in the town of Hopkinton, the determination of disability must have been made by the Social Security Administration or the Veterans’ Administration, the applicant must meet income requirements established by ordinance which may be amended from time to time and may include the aggregate income of the applicant and all other persons residing with him or her and, upon attaining the age of sixty-five (65), the person who is totally disabled is no longer entitled to this freeze of rate and valuation; provided, that the freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides; and provided, further, that the exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the foregoing is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The foregoing is in addition to any other exemption provided by law; and provided further that in the town of Warren the exemption shall be in the amount of twenty thousand four hundred eighty dollars ($20,480), and provided further that in the town of Charlestown the town council may create a tax dollar credit reduction in lieu of such exemption, upon terms and conditions that the council may prescribe.
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P.L. 2013, ch. 259, § 1, and P.L. 2013, ch. 348, § 1 enacted identical amendments to this section.
P.L. 2017, ch. 75, § 1, and P.L. 2017, ch. 99, § 1 enacted identical amendments to this section.
P.L. 2018, ch. 65, § 1, and P.L. 2018, ch. 68, § 1 enacted identical amendments to this section.
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Section 2 of P.L. 1995, ch. 349, makes the enactment of this section by that act retroactive to December 31, 1994.
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The town council of the town of Smithfield may exempt from taxation the Special Olympics Rhode Island, Inc.
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P.L. 2012, ch. 223, § 1, and P.L. 2012, ch. 225, § 1 enacted identical versions of this section.
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Notwithstanding any provisions of this chapter or any provision of the general or public laws to the contrary, the town council of the town of Lincoln may, by ordinance, provide that any real property owned and occupied for a period of five (5) years or more by any person over the age of sixty-five (65) shall be eligible for a credit against their owner occupied residential property in an amount calculated in conformity with the following guidelines.
Total Household Age Age Age Age 65 to 70 71 to 75 76 to 80 81 and Over $25,000 and above $600 $600 $600 $600 $20,000 to $24,999 $700 $800 $900 $1,000 $17,500 to $19,999 $800 $900 $1,000 $1,100 $15,000 to $17,999 $900 $1,000 $1,100 $1,200 $14,999 and below $1,000 $1,100 $1,200 $1,300
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(b)
In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) calendar years immediately preceding the application.
(c)
In order to qualify for the credit established by this section, a person must be sixty- five (65) years of age on or before December 31 of the year preceding the year in which the tax is due and payable.
(d)
The credit provided by this section shall be applied to the tax roll by the tax assessor of the town of Lincoln, and the tax assessor shall require that each person seeking such credit shall apply on or before April 15 of each year, except for the year of enactment, that date to be determined by the tax assessor. Such application shall be in a form prescribed by the tax assessor.
(e)
This credit shall be in addition to any and all other exemptions from taxation to which such person may be otherwise entitled; provided, however, that only one credit shall be permitted for each parcel of property whether or not there be one or more owners eligible for such credit.
(f)
When property is held in trust, the settler, beneficiary, and trust are not eligible for the additional credit provided by this section. A trustee-occupier of the residence would be eligible if all other requirements are met.
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Total Household Age Age Age Age 65 to 70 71 to 75 76 to 80 81 and Over $25,000 and above $600 $600 $600 $600 $20,000 to $24,999 $700 $800 $900 $1,000 $17,500 to $19,999 $800 $900 $1,000 $1,100 $15,000 to $17,999 $900 $1,000 $1,100 $1,200 $14,999 and below $1,000 $1,100 $1,200 $1,300
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P.L. 2010, ch. 273, § 1, and P.L. 2010, ch. 285, § 1, enacted identical versions of this section.
The town of Bristol may establish, by ordinance, a program to provide property tax relief for any individual who volunteers his or her services as a firefighter or emergency medical technician. Such tax relief may provide an abatement of up to two thousand five hundred dollars ($2,500) in property taxes due for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, rank, quantity of calls responded to, number of training hours, and certification status.
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P.L. 2017, ch. 454 § 1, and P.L. 2017, ch. 470, § 1 enacted identical versions of this section.
P.L. 2017, ch. 454, § 2 provides: “If any provision of this act, or the application thereof to the town of Bristol or to any person or circumstances, is deemed invalid for any reason, the remainder of this act, or the application of such provision to said town or other persons or circumstances, shall not be affected thereby and, to this end, the provisions of this act are declared to be severable.”
P.L. 2017, ch. 470, § 2 provides: “If any provision of this act, or the application thereof to the town of Bristol or to any person or circumstances, is deemed invalid for any reason, the remainder of this act, or the application of such provision to said town or other persons or circumstances, shall not be affected thereby and, to this end, the provisions of this act are declared to be severable.”
(ii)
To qualify for relief, the taxpayer shall have “adjusted gross income,” as the term is defined for federal income tax purposes, for the preceding calendar year of less than ten thousand dollars ($10,000).
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P.L. 2015, ch. 10, § 1, and P.L. 2015, ch. 15, § 1 enacted identical amendments to this section
P.L. 2018, ch. 65, § 1, and P.L. 2018, ch. 68, § 1 enacted identical amendments to this section.
Tax relief for elderly or disabled in certain cities, §
44-3-13
and note.
The town council of the town of Portsmouth may, by ordinance, provide a tax deferral program as follows:
Appeals of all decisions as to the application, administration, eligibility or other matter relating to this ordinance shall be made in writing according to law.
Appeals of all decisions as to the application, administration, eligibility or other matter relating to this ordinance shall be made in writing according to law.
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P.L. 2015, ch. 121, § 1, and P.L. 2015, ch. 133, § 1 enacted identical amendments to this section.
The tax assessor of every city and town shall annually list the estimated value of the property, which is exempt from taxation because of the nonprofit status of the owner of the land.
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Former §
44-3-18
concerned the valuation of cogeneration and solar and/or wind energy systems for the purposes of taxation.
The tax assessor of every city and town shall maintain a list of every tax exemption or tax rebate for which a taxpayer may apply, including the tax credits defined in chapter 33 of this title entitled “Property Tax Relief ”; information on property exempt from taxation under § 44-3-3(16); and information on the appeals process defined in §
44-5-26
. A copy of this list shall be sent to every taxpayer each year with one of the annual tax bills and shall include the telephone number of the city or town office to be contacted should any taxpayer wish to determine his or her eligibility for any exemption or rebate.
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The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.
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The town council of the town of Coventry is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older, or who are totally and permanently disabled, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.
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The town council of the town of Bristol may, by ordinance, provide that the payment of property taxes on a single-family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate. The deferral shall not exceed twenty-five thousand dollars ($25,000) of valuation, and the exemption is in addition to any and all other exemptions which the person may be entitled to by this chapter or any other provisions of the general laws. The town council of the town of Bristol shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
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The town council of the town of Jamestown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied for at least five (5) years prior to the passage of the ordinance by persons sixty-five (65) years of age or over is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer on conveyance. Any deferred taxes constitute a lien against the real estate.
=======
P.L. 1999, ch. 62, § 3 provides that the repeal of this section shall take effect if and when the electors of the town of Jamestown qualified to vote upon a proposition to impose a tax or for the expenditure of money vote to accept that act.
P.L. 1999, ch. 5, § 3 provides that the repeal of this section shall take effect if and when the electors of the town of Jamestown qualified to vote upon a proposition to impose a tax or for the expenditure of money vote to accept that act.
The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
=======
The city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
=======
In General.
Rhode Island Legislature does not intend renewable energy systems to be exempt only if the various cities and towns enact ordinances; moreover, such an interpretation would cause an inconsistency with the statute that defines “manufacturer” because it expressly creates an exception for public utilities and certain nonregulated power producers. DePasquale v. Cwiek, 129 A.3d 72,
2016 R.I. LEXIS 5
(R.I. 2016).
Rhode Island Legislature does not intend renewable energy systems to be exempt only if the various cities and towns enact ordinances; moreover, such an interpretation would cause an inconsistency with the statute that defines “manufacturer” because it expressly creates an exception for public utilities and certain nonregulated power producers. DePasquale v. Cwiek, 129 A.3d 72,
2016 R.I. LEXIS 5
(R.I. 2016).
=======
Tax rate freeze for elderly, §
44-3-16
.
The town council of the town of Narragansett may, by ordinance, grant an exemption on real property located within the town and owned and occupied by any person sixty-five (65) years of age or older at the rate of one hundred twenty-five dollars ($125) per one thousand dollars ($1,000) of valuation. Each exemption to all other persons granted on property in the town of Narragansett is at the rate of fifty-five dollars ($55.00) per one thousand dollars ($1,000.00) of valuation for each exemption granted to a taxpayer.
=======
The city and town councils of the various cities and towns may provide, by ordinance, for the adjustment of the tax exemption for all persons entitled to it pursuant to this chapter in any year that the city or town has a real property reevaluation. The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.
=======
The maximum exemption from taxation for residents of the town of Cumberland under any of the provisions of this chapter shall not exceed the sum of fifty-eight thousand one hundred eleven dollars ($58,111).
History of Section.
P.L. 1985, ch. 24, § 2; P.L. 1985, ch. 110, § 1; P.L. 1987, ch. 269, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1999, ch. 264, § 1; P.L. 2005, ch. 423, § 1.
Applicability.
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
P.L. 1985, ch. 24, § 2; P.L. 1985, ch. 110, § 1; P.L. 1987, ch. 269, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1999, ch. 264, § 1; P.L. 2005, ch. 423, § 1.
P.L. 2005, ch. 423, § 2, states that the amendments to this section by that act shall take effect upon passage and shall apply to taxes assessed on or after December 31, 2004.
The maximum exemption from taxation for residents of the town of Bristol under any of the provisions of this chapter shall not exceed the sum of fifty thousand dollars ($50,000) of valuation in a calendar year.
=======
=======
Former §
44-3-26
concerned real estate tax exemption for the disabled in Bristol.
Each exemption granted on property in the town of South Kingstown as defined in §§
44-3-4
,
44-3-5
, and
44-3-12
is at a rate equivalent to seventy-one dollars ($71.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.
=======
Each exemption granted on property in the town of Bristol by any of the provisions of this chapter is at the current tax rate or a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation, whichever is greater, for each exemption granted to a taxpayer.
=======
The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the paraplegic disability requires “specially adapted housing”; and that exemption shall not exceed fifteen thousand dollars ($15,000). For the purposes of this section, “specially adapted housing” is housing which is similar to that provided for in §
44-3-4
.
=======
>>>>>>> origin/main
History of Section.
P.L. 1974, ch. 229, § 2.
=======
>>>>>>> origin/main
44-1-7.
Interest on delinquent payments.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1974, ch. 151, art. 1, § 1; P.L. 1981, ch. 293, § 1; P.L. 1982, ch. 9, art. 4, § 1; P.L. 1984, ch. 289, § 1; P.L. 1993, ch. 138, art. 67, § 1; P.L. 2006, ch. 157, § 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2021, ch. 162, art. 6, § 10, effective July 6, 2021.
Compiler’s Notes.
Effective Dates.
=======
>>>>>>> origin/main
44-1-7.1.
Interest on overpayments.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1982, ch. 159, § 1; P.L. 1983, ch. 104, § 1; P.L. 1984, ch. 289, § 1; P.L. 2006, ch. 246, art. 21, § 3; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2008, ch. 475, § 14.
=======
>>>>>>> origin/main
44-1-8.
Taxes and fees as debt to state.
=======
History of Section.
>>>>>>> origin/main
44-1-9.
Extension of time for filing of reports.
=======
History of Section.
>>>>>>> origin/main
44-1-10.
Compromise or abatement of uncollectible or excessive taxes.
=======
History of Section.
>>>>>>> origin/main
44-1-11.
Refund or credit for overpayments.
NOTES TO DECISIONS
=======
History of Section.
>>>>>>> origin/main
=======
NOTES TO DECISIONS
Applicability.
>>>>>>> origin/main
Collateral References.
=======
>>>>>>> origin/main
44-1-11.1.
Set-off for delinquent taxes — Trust funds.
>>>>>>> origin/main
History of Section.
P.L. 1991, ch. 6, art. 25, § 1.
=======
>>>>>>> origin/main
44-1-12.
Reports under oath — False statements.
History of Section.
Cross References.
=======
>>>>>>> origin/main
44-1-13.
Notice to administrator of constitutional or construction questions in court.
NOTES TO DECISIONS
=======
History of Section.
>>>>>>> origin/main
=======
NOTES TO DECISIONS
Applicability.
>>>>>>> origin/main
44-1-14.
Disclosure of information to tax officials of federal government or other states, or to other persons.
<<<<<<< HEAD
<<<<<<< HEAD
History of Section.
Collateral References.
=======
>>>>>>> origin/main
44-1-14.1.
Joint examinations of returns with other jurisdictions.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1987, ch. 171, § 1.
=======
>>>>>>> origin/main
44-1-15.
Destruction of obsolete records — Preservation of corporate returns.
=======
History of Section.
>>>>>>> origin/main
44-1-16 — 44-1-22.
Repealed.
<<<<<<< HEAD
=======
History of Section.
>>>>>>> origin/main
44-1-23.
Release of tax liens.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
R.P.L. 1957, ch. 153, § 1.
=======
>>>>>>> origin/main
44-1-24.
Acquisition of property for delinquent state taxes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1959, ch. 135, § 1.
Collateral References.
=======
>>>>>>> origin/main
44-1-25.
Priority of state tax actions.
>>>>>>> origin/main
History of Section.
P.L. 1959, ch. 136, § 1.
=======
>>>>>>> origin/main
44-1-26.
Reciprocal enforcement of tax liabilities between this state and other states.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1965, ch. 44, § 1.
=======
>>>>>>> origin/main
44-1-27.
Uncollectible checks.
>>>>>>> origin/main
History of Section.
P.L. 1967, ch. 99, § 1.
=======
>>>>>>> origin/main
44-1-28.
Mailing as timely tax filing and payment.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1969, ch. 205, § 1.
=======
>>>>>>> origin/main
44-1-29.
Collection by writ of execution.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1978, ch. 294, § 1; P.L. 1983, ch. 105, § 1; P.L. 2007, ch. 73, art. 4, § 3.
=======
>>>>>>> origin/main
44-1-30.
Repealed.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-1-31.
Taxes and child support to be paid by electronic funds transfer.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1; P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.
=======
>>>>>>> origin/main
44-1-31.1.
Returns to be filed by paid tax return preparers electronically.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2008, ch. 137, § 1; P.L. 2008, ch. 190, § 1.
=======
>>>>>>> origin/main
44-1-32.
Hearing on application by taxpayer.
>>>>>>> origin/main
History of Section.
P.L. 1993, ch. 459, § 17; P.L. 2007, ch. 73, art. 4, § 3.
NOTES TO DECISIONS
<<<<<<< HEAD
=======
Procedure.
>>>>>>> origin/main
44-1-33.
Indemnification.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.
=======
>>>>>>> origin/main
44-1-34.
Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2003, ch. 376, art. 7, § 8; P.L. 2011, ch. 151, art. 19, § 18.
=======
>>>>>>> origin/main
44-1-35.
Outside collection agencies.
>>>>>>> origin/main
History of Section.
P.L. 2013, ch. 144, art. 9, § 5.
=======
>>>>>>> origin/main
44-1-36.
Contracts.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2015, ch. 141, art. 11, § 5.
=======
>>>>>>> origin/main
44-1-37.
Administrative penalties and attorney’s fees.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2017, ch. 302, art. 8, § 8.
=======
>>>>>>> origin/main
44-1-38.
Jeopardy determinations.
>>>>>>> origin/main
History of Section.
P.L. 2017, ch. 302, art. 8, § 8.
=======
>>>>>>> origin/main
44-1-39.
Information deemed state property.
>>>>>>> origin/main
History of Section.
P.L. 2017, ch. 302, art. 8, § 8.
=======
>>>>>>> origin/main
44-1-40.
Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2019, ch. 88, art. 3, § 10.
Chapter 2 Tax Officials Generally
=======
>>>>>>> origin/main
44-2-1.
Compensation of town assessors, clerks, and collectors.
History of Section.
Cross References.
Comparative Legislation.
NOTES TO DECISIONS
<<<<<<< HEAD
=======
Limitations on Compensation.
>>>>>>> origin/main
44-2-2.
Appropriations for tax officials’ association.
=======
History of Section.
>>>>>>> origin/main
44-2-3.
Penalty for violations or neglect of duty by tax officials.
History of Section.
Collateral References.
Chapter 3 Property Subject to Taxation
=======
>>>>>>> origin/main
44-3-1.
Real and personal property subject to taxation.
History of Section.
Comparative Legislation.
NOTES TO DECISIONS
Constitutionality.
Buildings.
Construction With Other Chapters.
Corporations.
Intangible Personal Property.
Municipal Real Property.
Nonresidents.
Restitution in General.
— Recovery for Illegal Tax.
Ultimate Recipient Irrelevant.
Void Versus Illegal Assessment.
Collateral References.
=======
>>>>>>> origin/main
44-3-2.
“Personal property” defined.
History of Section.
NOTES TO DECISIONS
Corporate Assets.
Foreign Real Property.
Stock of Foreign Corporation.
=======
>>>>>>> origin/main
44-3-2.1.
Tax on intangible personal property prohibited.
>>>>>>> origin/main
History of Section.
P.L. 1969, ch. 197, art. 7, § 1.
NOTES TO DECISIONS
<<<<<<< HEAD
=======
Computer Software.
>>>>>>> origin/main
44-3-2.2.
Tax on certain vehicles and trailers prohibited.
>>>>>>> origin/main
History of Section.
P.L. 1978, ch. 341, § 4.
=======
>>>>>>> origin/main
44-3-3.
Property exempt. [Effective until January 1, 2022.]
History of Section.
Compiler’s Notes.
Effective Dates.
Retroactive Effective Dates.
>>>>>>> origin/main
Applicability.
Cross References.
NOTES TO DECISIONS
Constitutionality.
Airport Property.
Assessments for Improvements.
Brown University Professors.
Charitable Bequests.
Conflicting Status Determinations.
Foreign Corporations.
Fraternal Organizations.
Free Public Schools.
Government Bonds.
Historical and Cultural Societies.
Hospitals.
Libraries.
Railroads.
Religious and Educational Property.
State Property.
Strict Construction.
— Failure Over Time to Tax Property.
— Resolution of Doubt or Ambiguity.
Utilities.
Collateral References.
=======
>>>>>>> origin/main
44-3-3.
Property exempt. [Effective January 1, 2022.]
History of Section.
Compiler’s Notes.
Delayed Effective Dates.
Effective Dates.
Retroactive Effective Dates.
>>>>>>> origin/main
Applicability.
NOTES TO DECISIONS
Utilities.
=======
>>>>>>> origin/main
44-3-3.1.
Exemption of office equipment used for manufacturing or commercial purposes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1995, ch. 106, § 1.
=======
>>>>>>> origin/main
44-3-4.
Veterans’ exemptions.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1989, ch. 542, § 92; P.L. 1989, ch. 509, § 1; P.L. 1992, ch. 160, § 1; 1992, ch. 195, § 1; P.L. 1993, ch. 157, § 1; P.L. 1993, ch. 163, § 1; P.L. 1993, ch. 252, § 1; P.L. 1993, ch. 334, § 1; P.L. 1993, ch. 337, § 1; P.L. 1994, ch. 33, § 1; P.L. 1994, ch. 51, § 1; P.L. 1994, ch. 124, § 1; P.L. 1994, ch. 159, § 1; P.L. 1994, ch. 219, § 1; P.L. 1994, ch. 252, § 1; P.L. 1994, ch. 320, § 1; P.L. 1994, ch. 360, § 1; P.L. 1994, ch. 406, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 305, § 3; P.L. 1995, ch. 351, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 376, § 1; P.L. 1997, ch. 182, § 1; P.L. 1997, ch. 246, § 1; P.L. 1997, ch. 277, § 1; P.L. 1997, ch. 335, § 1; P.L. 1998, ch. 357, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2000, ch. 475, § 1; P.L. 2001, ch. 308, § 1; P.L. 2001, ch. 348, § 1; P.L. 2002, ch. 27, § 1; P.L. 2002, ch. 31, § 1; P.L. 2002, ch. 93, § 1; P.L. 2002, ch. 98, § 1; P.L. 2003, ch. 21, § 1; P.L. 2003, ch. 27, § 1; P.L. 2003, ch. 93, § 1; P.L. 2003, ch. 428, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 170, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2006, ch. 257, § 1; P.L. 2006, ch. 279, § 1; P.L. 2007, ch. 91, § 1; P.L. 2007, ch. 184, § 1; P.L. 2007, ch. 216, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2010, ch. 199, § 1; P.L. 2010, ch. 241, § 1; P.L. 2013, ch. 161, § 1; P.L. 2013, ch. 207, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2014, ch. 225, § 1; P.L. 2014, ch. 330, § 1; P.L. 2015, ch. 168, § 1; P.L. 2015, ch. 179, § 1; P.L. 2016, ch. 238, § 1; P.L. 2016, ch. 248, § 1; P.L. 2016, ch. 268, § 1; P.L. 2016, ch. 279, § 1; P.L. 2016, ch. 312, § 1; P.L. 2016, ch. 320, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2017, ch. 183, § 1; P.L. 2017, ch. 457, § 1; P.L. 2017, ch. 472, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2018, ch. 185, § 1; P.L. 2018, ch. 209, § 1; P.L. 2019, ch. 158, § 1; P.L. 2019, ch. 165, § 1; P.L. 2021, ch. 408, § 1, effective July 14, 2021; P.L. 2021, ch. 409, § 1, effective July 14, 2021.
Compiler’s Notes.
Repealed Sections.
>>>>>>> origin/main
Applicability.
NOTES TO DECISIONS
Constitutionality.
Collateral References.
=======
>>>>>>> origin/main
44-3-4.1.
Repealed.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1984, ch. 61, § 1; Repealed by P.L. 2006, ch. 257, § 2, and by P.L. 2006, ch. 279, § 2, effective July 3, 2006.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-4.2.
Conflicts eligible for veterans’ property tax relief.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2006, ch. 2, § 1; P.L. 2006, ch. 3, § 1.
=======
>>>>>>> origin/main
44-3-5.
Gold star parents’ exemption.
<<<<<<< HEAD
History of Section.
Compiler’s Notes.
>>>>>>> origin/main
Applicability.
NOTES TO DECISIONS
Constitutionality.
=======
>>>>>>> origin/main
44-3-5.1.
Exemptions in South Kingstown.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2004, ch. 104, § 1; P.L. 2004, ch. 110, § 1.
=======
>>>>>>> origin/main
44-3-5.2.
Exemptions in Barrington.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2018, ch. 302, § 1; P.L. 2018, ch. 323, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-6.
General exemptions inapplicable to property used for manufacturing.
History of Section.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-7.
Repealed.
<<<<<<< HEAD
History of Section.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-8.
Exemption of land planted to forestry.
<<<<<<< HEAD
=======
History of Section.
>>>>>>> origin/main
44-3-9.
Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.
<<<<<<< HEAD
<<<<<<< HEAD
History of Section.
Compiler’s Notes.
Effective Dates.
NOTES TO DECISIONS
Constitutionality.
Period of Exemption.
Theory of Exemption.
Validity of Exemption.
Collateral References.
=======
>>>>>>> origin/main
44-3-9.1.
Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1991, ch. 109, § 1.
=======
>>>>>>> origin/main
44-3-9.1.1.
Woonsocket — Rehabilitation exemption for qualified residential structures in the city.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1996, ch. 49, § 1; P.L. 1996, ch. 67, § 1.
=======
>>>>>>> origin/main
44-3-9.2.
North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1993, ch. 2, § 1.
=======
>>>>>>> origin/main
44-3-9.2.1.
North Smithfield — Exemption or partial abatement of taxes for Rankin Estates.
>>>>>>> origin/main
History of Section.
P.L. 2014, ch. 427, § 1; P.L. 2014, ch. 463, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-9.3.
Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1993, ch. 429, § 1; P.L. 2016, ch. 222, § 1; P.L. 2016, ch. 291, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-9.4.
Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1996, ch. 6, § 1.
=======
>>>>>>> origin/main
44-3-9.5.
North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2002, ch. 107, § 1.
=======
>>>>>>> origin/main
44-3-9.6.
Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2003, ch. 414, § 1.
=======
>>>>>>> origin/main
44-3-9.7.
South Kingstown — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2006, ch. 351, § 1; P.L. 2006, ch. 475, § 1.
=======
>>>>>>> origin/main
44-3-9.8.
West Greenwich — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of West Greenwich.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2012, ch. 409, § 1; P.L. 2012, ch. 417, § 1; P.L. 2019, ch. 86, § 1; P.L. 2019, ch. 87, § 1.
Compiler’s Notes.
Severability.
=======
>>>>>>> origin/main
44-3-9.9.
Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2016, ch. 249, § 1; P.L. 2016, ch. 293, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-9.10.
Portsmouth — Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2016, ch. 220, § 1; P.L. 2016, ch. 260, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-9.11.
Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2021, ch. 254, § 1, effective July 14, 2021; P.L. 2021, ch. 256, § 1, effective July 14, 2021.
Compiler's Notes.
=======
>>>>>>> origin/main
44-3-10.
Idle manufacturing or mill property — Exemption.
=======
History of Section.
>>>>>>> origin/main
44-3-11.
South Kingstown and Narragansett — Exemption of railroad property.
=======
History of Section.
>>>>>>> origin/main
44-3-12.
Visually impaired persons — Exemption.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1959, ch. 150, § 1; P.L. 1974, ch. 278, § 1; P.L. 1979, ch. 275, § 1; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 109, § 1; P.L. 1985, ch. 24, § 1; P.L. 1985, ch. 135, § 1; P.L. 1985, ch. 165, § 1; P.L. 1985, ch. 204, § 1; P.L. 1986, ch. 27, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1987, ch. 369, § 1; P.L. 1993, ch. 157, § 2; P.L. 1993, ch. 334, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1995, ch. 382, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 2; P.L. 1999, ch. 19, § 2; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 410, § 26; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 304, § 1; P.L. 2016, ch. 324, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2017, ch. 270, § 1; P.L. 2017, ch. 359, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
Compiler’s Notes.
>>>>>>> origin/main
Applicability.
=======
>>>>>>> origin/main
44-3-13.
Persons over the age of 65 years — Exemption.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1963, ch. 186, § 1; P.L. 1977, ch. 29, § 1; P.L. 1984, ch. 111, § 1; P.L. 1985, ch. 135, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1990, ch. 130, § 1; P.L. 1990, ch. 470, § 1; P.L. 1991, ch. 414, § 1; P.L. 1992, ch. 42, § 1; P.L. 1993, ch. 157, § 3; P.L. 1993, ch. 334, § 3; P.L. 1994, ch. 33, § 1; P.L. 1994, ch. 169, § 1; P.L. 1994, ch. 219, § 1; P.L. 1995, ch. 348, § 1; P.L. 1997, ch. 335, § 1; P.L. 1998, ch. 204, § 1; P.L. 2001, ch. 30, § 1; P.L. 2002, ch. 48, § 1; P.L. 2002, ch. 283, § 1; P.L. 2002, ch. 342, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2004, ch. 232, § 1; P.L. 2004, ch. 250, § 1; P.L. 2005, ch. 32, § 1; P.L. 2005, ch. 62, § 1; P.L. 2005, ch. 441, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 328, § 1; P.L. 2008, ch. 398, § 1; P.L. 2009, ch. 269, § 1; P.L. 2009, ch. 270, § 1; P.L. 2011, ch. 161, § 1; P.L. 2011, ch. 184, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-13.1.
West Warwick — Exemption of persons over the age of 65 years.
>>>>>>> origin/main
History of Section.
P.L. 1984, ch. 38, § 1; P.L. 1994, ch. 124, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2016, ch. 248, § 1; P.L. 2016, ch. 279, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-13.2.
Cumberland — Exemption of persons over the age of 65 years.
<<<<<<< HEAD
=======
History of Section.
Applicability.
>>>>>>> origin/main
44-3-13.3.
North Kingstown — Exemption of property of totally disabled persons.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1986, ch. 129, § 1.
=======
>>>>>>> origin/main
44-3-13.4.
Low or moderate income housing — Exemption.
>>>>>>> origin/main
History of Section.
P.L. 1989, ch. 395, § 1.
=======
>>>>>>> origin/main
44-3-13.5.
Glocester — Exemption of elderly and disabled persons.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1998, ch. 223, § 1; P.L. 2002, ch. 358, § 1; P.L. 2006, ch. 180, § 1; P.L. 2006, ch. 257, § 1; P.L. 2006, ch. 279, § 1; P.L. 2006, ch. 280, § 1.
=======
>>>>>>> origin/main
44-3-13.6.
Jamestown — Exemption of persons 65 years and over.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1999, ch. 5, § 2; P.L. 1999, ch. 62, § 2; P.L. 2000, ch. 391, § 1; P.L. 2000, ch. 497, § 1; P.L. 2003, ch. 17, § 1; P.L. 2003, ch. 19, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-13.7.
Exeter — Exemption of real property from taxation for totally disabled persons.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1999, ch. 77, § 1; P.L. 1999, ch. 212, § 1.
=======
>>>>>>> origin/main
44-3-13.8.
Repealed.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1999, ch. 211, § 1; P.L. 1999, ch. 309, § 1; P.L. 2000, ch. 90, § 1; P.L. 2002, ch. 403, § 1; Repealed by P.L. 2004, ch. 227, § 1, effective July 1, 2004, and by P.L. 2004, ch. 316, § 1, effective July 3, 2004.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-13.9.
North Kingstown — Exemption of elderly persons.
>>>>>>> origin/main
History of Section.
P.L. 1999, ch. 262, § 1; P.L. 1999, ch. 396, § 1.
=======
>>>>>>> origin/main
44-3-13.10.
North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.]
>>>>>>> origin/main
History of Section.
P.L. 2001, ch. 48, § 1; P.L. 2001, ch. 106, § 1.
Compiler’s Notes.
Contingent Effective Dates.
Severability.
=======
>>>>>>> origin/main
44-3-13.11.
Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2003, ch. 271, § 1; P.L. 2003, ch. 346, § 1; P.L. 2004, ch. 280, § 1; P.L. 2020, ch. 26, § 1; P.L. 2020, ch. 37, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-13.12.
Exemption of persons over the age of 65 years or fully disabled in the town of Exeter.
<<<<<<< HEAD
=======
>>>>>>> origin/main
>>>>>>> origin/main
History of Section.
P.L. 2004, ch. 227, § 2; P.L. 2004, ch. 316, § 2; P.L. 2021, ch. 369, § 1, effective July 16, 2021.
Compiler's Notes.
=======
>>>>>>> origin/main
44-3-13.13.
Jamestown — Exemption of property of totally disabled persons.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2005, ch. 187, § 1; P.L. 2005, ch. 250, § 1.
=======
>>>>>>> origin/main
44-3-13.14.
Foster — Exemption of elderly and disabled persons.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2017, ch. 287, § 1; P.L. 2017, ch. 298, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-14.
Notice to tax assessor on conveyance of tax-exempt realty.
=======
History of Section.
>>>>>>> origin/main
44-3-14.1.
Tiverton — Taxation of exempt property upon transfer.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2018, ch. 310, § 1; P.L. 2018, ch. 329, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-15.
Persons who are totally disabled.
>>>>>>> origin/main
History of Section.
P.L. 1970, ch. 269, § 1; P.L. 1994, ch. 167, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-15.1.
Hopkinton — Freezing of tax rates for persons who are totally disabled.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1994, ch. 57, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
=======
>>>>>>> origin/main
44-3-15.2.
Bristol — Persons who are totally disabled.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1995, ch. 349, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-15.3.
Smithfield — Tax credit for persons who are totally disabled.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2003, ch. 266, § 1; P.L. 2003, ch. 288, § 1.
=======
>>>>>>> origin/main
44-3-15.3.1.
Smithfield — Exemption of Special Olympics Rhode Island, Inc.
>>>>>>> origin/main
History of Section.
P.L. 2012, ch. 223, § 1; P.L. 2012, ch. 225, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-15.4.
Lincoln — Tax credit for persons who are totally disabled.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2006, ch. 99, § 1; P.L. 2006, ch. 152, § 1.
=======
>>>>>>> origin/main
44-3-15.5.
Lincoln — Tax credit for persons over the age of 65 years.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2010, ch. 273, § 1; P.L. 2010, ch. 285, § 1.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-15.6.
Bristol volunteer firefighters exemption.
>>>>>>> origin/main
History of Section.
P.L. 2017, ch. 454, § 1; P.L. 2017, ch. 470, § 1.
Compiler’s Notes.
Severability.
=======
>>>>>>> origin/main
44-3-16.
Elderly — Freeze of tax rate and valuation.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1971, ch. 227, § 1; P.L. 1972, ch. 255, § 1; P.L. 1973, ch. 277, § 1; P.L. 1976, ch. 276, § 1; P.L. 1977, ch. 11, § 1; P.L. 1977, ch. 101, § 1; P.L. 1978, ch. 86, § 1; P.L. 1979, ch. 233, § 1; P.L. 1979, ch. 365, § 1; P.L. 1980, ch. 189, § 1; P.L. 1980, ch. 406, § 8; P.L. 1981, ch. 47, § 1; P.L. 1982, ch. 6, § 1; P.L. 1986, ch. 421, § 1; P.L. 1987, ch. 401, § 1; P.L. 1989, ch. 168, § 1; P.L. 1989, ch. 455, § 1; P.L. 1993, ch. 157, § 4; P.L. 1993, ch. 334, § 4; P.L. 1995, ch. 36, § 1; P.L. 1995, ch. 283, § 1; P.L. 1995, ch. 310, § 1; P.L. 1996, ch. 54, § 1; P.L. 1996, ch. 77, § 1; P.L. 1998, ch. 313, § 1; P.L. 1998, ch. 434, § 1; P.L. 2000, ch. 93, § 1; P.L. 2001, ch. 59, § 1; P.L. 2001, ch. 71, § 1; P.L. 2002, ch. 269, § 1; P.L. 2002, ch. 340, § 1; P.L. 2003, ch. 121, § 1; P.L. 2003, ch. 254, § 1; P.L. 2003, ch. 284, § 1; P.L. 2003, ch. 291, § 1; P.L. 2003, ch. 400, § 1; P.L. 2004, ch. 10, § 1; P.L. 2004, ch. 193, § 1; P.L. 2005, ch. 14, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2009, ch. 269, § 1; P.L. 2009, ch. 270, § 1; P.L. 2015, ch. 10, § 1; P.L. 2015, ch. 15, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.
Compiler’s Notes.
Cross References.
=======
>>>>>>> origin/main
44-3-16.1.
Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability.
<<<<<<< HEAD
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2006, ch. 223, § 1; P.L. 2006, ch. 255, § 1.
=======
>>>>>>> origin/main
44-3-16.2.
North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over.
<<<<<<< HEAD
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 2006, ch. 304, § 1; P.L. 2006, ch. 433, § 1; P.L. 2015, ch. 121, § 1; P.L. 2015, ch. 133, § 1; P.L. 2016, ch. 511, art. 1, § 20.
Compiler’s Notes.
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44-3-17.
Tax exempt property — Listing and valuation.
>>>>>>> origin/main
History of Section.
P.L. 1972, ch. 84, § 1.
=======
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44-3-18.
Repealed.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1977, ch. 202, § 1; P.L. 1980, ch. 35, § 1; Repealed by P.L. 2004, ch. 6, § 37, effective April 14, 2004.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-19.
List of tax exemptions — Notification.
>>>>>>> origin/main
History of Section.
P.L. 1979, ch. 86, § 1; P.L. 1991, ch. 252, § 1; P.L. 1991, ch. 326, § 1.
=======
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44-3-20.
Middletown — Deferment of payment of tax for the elderly.
>>>>>>> origin/main
History of Section.
P.L. 1979, ch. 367, § 1.
=======
>>>>>>> origin/main
44-3-20.1.
Coventry — Deferment of payment of tax for the elderly or certain disabled residents.
>>>>>>> origin/main
History of Section.
P.L. 1993, ch. 331, § 1.
=======
>>>>>>> origin/main
44-3-20.2.
Bristol — Deferment of partial payment of tax for low-income residents.
>>>>>>> origin/main
History of Section.
P.L. 1996, ch. 58, § 1.
=======
>>>>>>> origin/main
44-3-20.3.
Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]
>>>>>>> origin/main
History of Section.
P.L. 1996, ch. 422, § 1.
Effective Dates.
Contingently Repealed Sections.
=======
>>>>>>> origin/main
44-3-20.4.
Deferment of payment of tax for low income — Warren.
>>>>>>> origin/main
History of Section.
P.L. 2004, ch. 73, § 1; P.L. 2004, ch. 231, § 1.
=======
>>>>>>> origin/main
44-3-21.
Renewable energy systems — Exemption.
>>>>>>> origin/main
History of Section.
P.L. 1980, ch. 283, § 2.
NOTES TO DECISIONS
<<<<<<< HEAD
=======
In General.
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44-3-22.
Cranston — Real estate and excise tax exemption for persons who are disabled.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1982, ch. 4, § 1; P.L. 1984, ch. 110, § 1; P.L. 1995, ch. 282, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
Cross References.
=======
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44-3-23.
Narragansett — Tax exemptions in the town.
>>>>>>> origin/main
History of Section.
P.L. 1982, ch. 419, § 1; P.L. 1988, ch. 84, § 34; P.L. 2003, ch. 272, § 1; P.L. 2003, ch. 349, § 1.
=======
>>>>>>> origin/main
44-3-24.
Reevaluation of real property — Adjustment of exemption upon.
>>>>>>> origin/main
History of Section.
P.L. 1983, ch. 5, § 1; P.L. 1985, ch. 136, § 1.
=======
>>>>>>> origin/main
44-3-25.
Cumberland — Maximum exemptions.
=======
History of Section.
Applicability.
>>>>>>> origin/main
44-3-25.1.
Bristol — Maximum exemptions.
>>>>>>> origin/main
History of Section.
P.L. 1995, ch. 350, § 1.
=======
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44-3-26.
Repealed.
<<<<<<< HEAD
>>>>>>> origin/main
History of Section.
P.L. 1985, ch. 110, § 1; P.L. 1988, ch. 117, § 1; Repealed by P.L. 1995, ch. 353, § 1, effective retroactively to December 31, 1994.
Compiler’s Notes.
=======
>>>>>>> origin/main
44-3-27.
South Kingstown — Certain tax exemptions.
>>>>>>> origin/main
History of Section.
P.L. 1985, ch. 511, § 1.
=======
>>>>>>> origin/main
44-3-27.1.
Bristol — Certain tax exemptions.
>>>>>>> origin/main
History of Section.
P.L. 1997, ch. 224, § 1; P.L. 1997, ch. 328, § 1; P.L. 2002, ch. 102, § 1.
=======
>>>>>>> origin/main
44-3-28.
North Providence — Exemption for people with paraplegia.
>>>>>>> origin/main
History of Section.
P.L. 1986, ch. 50, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.
=======
>>>>>>> origin/main
44-3-29.
Exemption and/or valuation freeze of wholesaler’s inventory.